Projects eligible for the tax credit are: live action or animated feature films, documentaries, television films, pilots or series and webisodes. Projects NOT eligible include news shows, commercials, live broadcasts, sporting events, reality, programs that solicit funds and digital media products.
In order to receive state approval for an incentive application, a production must, in the State’s sole discretion, reflect positively on the image of state of Utah.
- In determining whether or not a production reflects positively on the image of the state of Utah, the Office and Board may take into consideration:
- Whether and to what extent the motion picture promotes Utah as a tourist destination;
- the overall strength and viability of the script of the production;
- the industry reputation of the production or motion picture company;
- the record of the motion picture company in matters of safety and responsible filmmaking; and
- the existence of any legal action or the likelihood of any legal action in relation to either the production or the motion picture company;
- general standards of decency and respect for the diverse beliefs and values of Utahns; and
- any other factors related to the production or the motion picture company that may reasonably affect the image of the state of Utah.