All Roll Calls
Yes: 47 • No: 0
HawaiiHB 14982025–2026 Regular Session (Year 2)House
RELATING TO TAXATION.
Sponsored By: Rachele Lamosao (Democratic)
Passed
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)
Income TaxMotion Picture, Digital Media, and Film Production Income Tax CreditGeneral Excise TaxPartial Exemption for Motion Picture Project EmployersECD, FIN
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Rachele Lamosao
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 2/14/2025
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...
Yes: 47 • No: 0
Actions Timeline
Carried over to 2026 Regular Session.
12/8/2025Reported from ECD (Stand. Com. Rep. No. 653) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
2/14/2025HousePassed 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).
2/14/2025HouseThe 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.
2/12/2025HouseBill scheduled to be heard by ECD on Wednesday, 02-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
2/7/2025HouseReferred to ECD, FIN, referral sheet 4
1/27/2025HouseIntroduced and Pass First Reading.
1/23/2025House
Bill Text
Bill Text
HB1498_HD1
Original
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