Jurisdiction Details - Production Incentives

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Utah

EP Services Offered

Eligible Production Types

Feature Films
Scripted Television
Reality Television
Documentaries
Animation
Video Games
Webisodes
Talk Shows
Game Shows
Live Events
Commercials

Location Production Needs

Rural
Suburban
Snow
Tropical
Beaches/Ocean
Mountains
Lakes/Rivers
Deserts
Forests
City

Legislation

Utah Code Ann. § 63M-1-1801 to § 63M-1-1805

Regulation

Rule R357-5. Motion Picture Incentive

Utah Film Commission

Virginia Pearce, Director

300 North State Street

Salt Lake City, UT 84114

801.538.8740

vpearce@utah.gov

www.film.utah.gov

Incentive	20-25% Refundable Tax Credit
Project Criteria	Resident ATL: 20% Resident BTL: 20% Minimum Spend: $500K Project Cap: None
Qualified Spend	20% of qualified expenditures. Qualified expenditures include direct production expenditures made in Utah that are subject to state taxes. Bonus: 5% if a production: Will spend at least $1M in Utah Hires 75% Utah residents for cast & crew (excluding extras and five principal cast members) or 75% of dollars left in the state (by the production) are spent in rural Utah.
Program Guidelines	Annual Cap: $8.29M Sunset Date: None Screen Credit: Yes CPA Audit: Yes
Additional Considerations	Loan-out Registration: Yes Income Tax Withholding: Individual: Not Required Loan-out: Requirements vary, please contact incentives@ep.com for more information A 20% post-performance incentive is available to projects that will spend between $20,000 – $500,000 in Utah. The Community Film Incentive Program (CFIP) is designed to foster new and up-and-coming local filmmakers and productions. Please review requirements, application due dates and FAQs.