The purpose of the Motion Picture Incentive (MPIP) is to encourage the use of Utah crew, talent, support services and locations for the production of motion pictures, television series and other qualified productions.

Incentive Rundown

  1. 20% – 25% on Utah spend
  2. Cash rebate or fully refundable tax credit 
  3. Post-performance
  4. No per-project cap on tax credit

Fully Refundable Tax Credit

A 20% tax credit is available to productions that will spend $500,000 – $1 million in the state. A 20% or 25% tax credit is available to productions that spend $1 million or more in Utah.

Cash Rebate

A 20% cash rebate is also available to productions that plan to spend  less than $1 million in Utah.

MPIP Statute

The MPIP was passed by the Utah State Legislature and signed into law by Governor Gary R. Herbert in 2011. Like details? Read the full bill.