The Utah Motion Picture Incentive Program (MPIP) is a 20% to 25% post-performance incentive that offers a cash rebate or a fully refundable, non‐transferrable tax credit on qualified dollars left in the State of Utah by a motion picture company.  The MPIP is available for narrative, documentary, episodic series and reality television productions that intend to be distributed commercially. All projects are subject to the availability of MPIP funds.