# Hawaii HB 1498: RELATING TO TAXATION.

Hawaii HB 1498, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 1) House bill sponsored by LAMOSAO; status in committee, last action 2025-02-14 (Reported from ECD (Stand. Com. Rep. No. 653) as amended in HD 1, recommending passage on Second Reading and referral to FIN.) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/HI-HB1498-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 1498
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO TAXATION.
- Status: in committee
- Chamber: House
- Introduced: 2025-01-23
- Last action: 2025-02-14, Reported from ECD (Stand. Com. Rep. No. 653) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
- Sponsor: LAMOSAO
- Cosponsors: 0
- Subjects: Income Tax, Motion Picture, Digital Media, and Film Production Income Tax Credit, General Excise Tax, Partial Exemption for Motion Picture Project Employers, ECD, FIN
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Imposes the manufacturing GET 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 GET rate. 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. (HD1)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: LAMOSAO

## Actions (6)

- 2025-02-14: Reported from ECD (Stand. Com. Rep. No. 653) as amended in HD 1, recommending passage on Second Reading and referral to FIN. (House)
- 2025-02-14: Passed 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 Representative(s) Cochran, Matayoshi, Poepoe, Ward excused (4). (House)
- 2025-02-12: The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Todd, Matsumoto. (House)
- 2025-02-07: Bill scheduled to be heard by ECD on Wednesday, 02-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2025-01-27: Referred to ECD, FIN, referral sheet 4 (House)
- 2025-01-23: Introduced and Pass First Reading. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1498_HD1_.pdf)
- HB1498_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1498_HD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1498_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1498_.PDF)

## Related bills

- SB 572: RELATING TO HOUSING. (signed)
- HB 431: RELATING TO HOUSING. (signed)
- HB 420: RELATING TO REMEDIES. (signed)
- SB 1296: RELATING TO DISASTER RECOVERY. (signed)
- HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1498_HD1_.pdf)
- [HB1498_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1498_HD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1498_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/HB1498_.PDF)

## Related
- [SB 572: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB572-2025)
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 420: RELATING TO REMEDIES.](https://policyrisk.com/state-bill/HI-HB420-2025)
- [SB 1296: RELATING TO DISASTER RECOVERY.](https://policyrisk.com/state-bill/HI-SB1296-2025)
- [HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS.](https://policyrisk.com/state-bill/HI-HB830-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-HB1498-2025 (as of 2026-10-17).