HawaiiRELATING TO THE FILM INDUSTRY.
What it does
Requires counties to waive permitting fees for certain film activity. Exempts entertainment payroll companies from the GET. Repeals an income tax exemption for persons engaged in the business of motion picture and television film production for taxable years beginning after 12/31/2023.
More detail
Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit by providing an additional credit to qualified productions with a workforce of at least eighty percent local hires; requiring productions to contact all local labor unions servicing Hawaii's film industry to qualify for the credit; requiring qualified production costs of a taxpayer that exceed $1,000,000 to be certified by a CPA, rather than via tax opinion; increasing the aggregate cap amount on credits allowed in any given year, ramped down by one-sixth over five years beginning on 1/1/2028; and including broadcast and streaming platform productions under the credit. Applies the GET rate for manufacturers to productions. Exempts from the GET amounts received by a motion picture project employer from a client 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. Repeals certain tax exemptions and the Motion Picture, Digital Media, and Film Production Income Tax Credit on 1/1/2033. Appropriates funds. Effective 7/1/3000. (HD2)
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Apr 25Conference committee meeting to reconvene on 04-25-25 11:40 AM; Conference Room 411.Latest
- Apr 25Conference committee meeting to reconvene on 04-25-25 2:00 PM; Conference Room 411.
- Apr 25Conference committee meeting to reconvene on 04-25-25 3:00 PM; Conference Room 411.
- Apr 25Conference committee meeting to reconvene on 04-25-25 4:40 PM; Conference Room 411.
- Apr 25Conference committee meeting to reconvene on 04-25-25 5:46 PM; Conference Room 225.
- Apr 24Received notice of appointment of House conferees (Hse. Com. No. 809).Minor
- Apr 24Conference committee meeting scheduled for 04-25-25 8:15AM; Conference Room 411.
- Apr 23House Conferees Appointed: Ilagan, Yamashita Co-Chairs; Matsumoto.
- Apr 22Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Kim, DeCorte.
- Apr 22Received notice of Senate conferees (Sen. Com. No. 863).Minor
- Apr 10Received from House (Hse. Com. No. 654).Minor
- Apr 10Senate disagrees with House amendments.Minor
- Apr 10Received notice of disagreement (Sen. Com. No. 779).Minor
- Apr 8Passed Third Reading as amended in HD 2 with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.Passed House
- Apr 4Reported from FIN (Stand. Com. Rep. No. 2015) as amended in HD 2, recommending passage on Third Reading.
- Apr 4Forty-eight (48) hours notice Tuesday, 04-08-25.
- Apr 2The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.Minor
- Vote recorded The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
- Mar 31Bill scheduled to be heard by FIN on Wednesday, 04-02-25 3:30PM in House conference room 308 VIA VIDEOCONFERENCE.
- Mar 14Reported from ECD (Stand. Com. Rep. No. 1237) as amended in HD 1, recommending passage on Second Reading and referral to JHA.
- Mar 14Passed Second Reading as amended in HD 1 and referred to the committee(s) on JHA with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Holt, Iwamoto, Ward excused (4).Minor
- Mar 14Re-referred to ECD, FIN, referral sheet 23Minor
- Mar 12The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Holt.Minor
- Vote recorded The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
- Mar 7Bill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
- Mar 6Pass First ReadingMinor
- Mar 6Referred to ECD, JHA, FIN, referral sheet 19Minor
- Mar 4Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.Passed Senate
- Vote recorded Report adopted; Passed Third Reading, as amended (SD 2). Result: pass.Upper
- Mar 4Received from Senate (Sen. Com. No. 187) in amended form (SD 2).Minor
- Feb 28Reported from WAM (Stand. Com. Rep. No. 922) with recommendation of passage on Third Reading, as amended (SD 2).
- Feb 2848 Hrs. Notice 03-04-25.
- Feb 26The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.Minor
- Vote recorded The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
- Feb 20The committee(s) on WAM will hold a public decision making on 02-26-25 10:03AM; Conference Room 211 & Videoconference.
- Feb 11Reported from EDT (Stand. Com. Rep. No. 216) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Feb 11Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.Minor
- Feb 4The 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, Awa; 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 30The committee(s) on EDT has scheduled a public hearing on 02-04-25 1:00PM; Conference Room 229 & Videoconference.
- Jan 23Referred to EDT, WAM.Minor
- Jan 21Passed First Reading.Minor
- Jan 17Introduced.Introduced