HawaiiRELATING TO TAXATION.
What it does
Imposes the manufacturing general excise tax rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest general excise tax rate. Exempts from the general excise tax amounts received by a motion picture project employer from a client company equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. Effective 1/1/2050.
More detail
(SD1)
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 12Reported from EDT (Stand. Com. Rep. No. 2211) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.Latest
- Feb 12Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.Minor
- Feb 3The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 5 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.Minor
- Vote recorded The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
- Jan 30Referred to EDT, WAM.Minor
- Jan 30The committee(s) on EDT has scheduled a public hearing on 02-03-26 1:00PM; Conference Room 229 & Videoconference.
- Jan 26Passed First Reading.Minor
- Jan 23Introduced.Introduced