Utah Film Commission
OVERVIEW U.C.A. 63N-8-101 The Utah Film Commission markets the entire state as a destination for film, television and commercial production by promoting the use of local professionals, support services and Utah locations. The film commission is a client-driven program that serves international, out-of-state and in-state production companies.
Motion Picture Incentive Program The purpose of the Motion Picture Incentives Program (MPIP) is to encourage the use of Utah as a destination for the production of motion pictures and television series. The state of Utah provides financial incentives to the film industry so that the state can compete successfully with other states and countries that offer film production incentives. The MPIP allows Utah to foster a strong, local motion picture industry that will contribute to the economic health in urban and rural areas. The MPIP functions as a fully refundable tax credit for approved productions and operates on a post-performance basis on expenditures that are made in the state. State Approved Rebate Percentages • Tax Credit: 20 percent on dollars left in the state, with no per-project cap • Tax Credit: 25 percent on dollars left in the state, with no per-project cap A 20 percent tax credit is available for productions with a minimum spend of $200,000 and a maximum spend of $999,999 in Utah. These projects must meet the definition of “significant percentage of cast and crew (hired) from Utah,” which is 85 percent. A 20 percent tax credit is available for projects with a minimum spend of $1 million with no requirements for significant percentage of cast and crew (hired) from Utah. A 25 percent tax credit is available for productions that spend at least $1 million in Utah and meet the definition of “significant percentage of cast and crew (hired) from Utah” which is 85 percent. If a production spends over $7.5 million in Utah, there are other opportunities for them to receive 25 percent. FY2015 Motion Picture Incentive Program (MPIP) Report Projects that are approved for the MPIP may claim the awarded tax credit over the next few years due to production schedules and tax filings.
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Governor’s Office of Economic Development • 2015 Annual Report • www.business.utah.gov
