Sen. Ronald Winterton (R)

SB 49 (State Film Production Incentives Amendments)

Libertas Institute opposes this bill.

Current law imposes a cap on the amount of tax credit incentives that can be handed out to companies filming movies in Utah. This bill would remove that cap for companies who film in rural Utah, creating an unlimited amount of tax incentives for such productions, provided other criteria are met.

Libertas opposes this bill. Tax policy should not be used to subsidize or incentivize businesses, no matter what other states do. Utah should have a fair and equitable tax structure that does not benefit some enterprises over others.