Section R357-5-105 - Film Categories and Conditions(1) Utah Motion Picture Incentive Program.(a) The Utah Motion Picture Incentive Program will have an incentive cap of 20% of the dollars left in state, unless a higher cap is awarded pursuant to Subsection (1)(c). (i) Unscripted programs, including reality television and documentaries, qualify for a 10% baseline with a potential increase if additional criteria are met, not to exceed 20%.(b) Incentives will only be awarded if the motion picture company meets criteria listed in Section R357-5-103.(c) An additional cap of up to 5% may be granted if the motion picture company: (i) Motion picture company has at least $1,000,000 in qualified dollars left in state; and(ii) Significant Percentage of cast and crew from Utah; or(A) 75% of production days occur in rural county.(2) Community Film Incentive Program: (a) will provide a maximum of a 20% post-performance cash rebate or tax credit for dollars left in state;(b) will only be awarded if the motion picture company meets criteria listed in Section R357-5-103;(c) applications will be reviewed monthly; and(d) awards will be made to motion picture companies based upon the criteria outlined in the application provided by UFC.(3) For applications made under Subsection (1) or (2), the motion picture company must provide any information and documentation to show measurable outcomes as outlined in the application for any incentive listed in this section.Utah Admin. Code R357-5-105
Adopted by Utah State Bulletin Number 2016-16, effective 7/22/2016Amended by Utah State Bulletin Number 2018-1, effective 12/8/2017Amended by Utah State Bulletin Number 2018-15, effective 7/9/2018Amended by Utah State Bulletin Number 2020-02, effective 1/1/2020Amended by Utah State Bulletin Number 2021-21, effective 10/12/2021Amended by Utah State Bulletin Number 2022-15, effective 7/15/2022Amended by Utah State Bulletin Number 2024-22, effective 11/7/2024