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 certain 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. Requires persons making payment to a loan-out company and claiming the Motion Picture, Digital Media, and Film Production Income Tax Credit to deduct and withhold an amount exceeding the amount actually due for all payments made to the loan-out company for services performed in the State.
More detail
Applies to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)
Where do you stand?
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 24Reported from EDT (Stand. Com. Rep. No. 3148) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.Latest
- Mar 24Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.Minor
- Mar 17The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 3 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Kim, Fevella.Minor
- Vote recorded The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
- Mar 13The committee(s) on EDT has scheduled a public hearing on 03-17-26 1:00PM; Conference Room 229 & Videoconference.
- Mar 10Referred to EDT, WAM.Minor
- Mar 6Received from House (Hse. Com. No. 122).Minor
- Mar 6Passed First Reading.Minor
- Mar 5Reported from FIN (Stand. Com. Rep. No. 776-26), recommending passage on Third Reading.
- Vote recorded Passed Third Reading. Result: pass.Lower
- Mar 5Passed Third Reading with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.Passed House
- Mar 2The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.Minor
- Vote recorded The committee on FIN recommend that the measure be PASSED, UNAMENDED. Result: pass.Lower
- Feb 27Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
- Feb 18Reported from ECD (Stand. Com. Rep. No. 429-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
- Vote recorded Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN. Result: pass.Lower
- Feb 18Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).Minor
- Feb 6The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.Minor
- Vote recorded The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
- Feb 2Referred to ECD, FIN, referral sheet 6Minor
- Feb 2Bill scheduled to be heard by ECD on Friday, 02-06-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
- Jan 28Introduced and Pass First Reading.Introduced