All Roll Calls
Yes: 104 • No: 0
HawaiiHB 25902025–2026 Regular Session (Year 2)House
RELATING TO TAXATION.
Sponsored By: Sean Quinlan (Democratic)
Passed
Summary
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. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)
Income TaxMotion Picture, Digital Media, and Film Production Income Tax CreditGeneral Excise TaxPartial Exemption for Motion Picture Project EmployersLoan-out CompaniesWithholdingEDT, WAM
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Sean Quinlan
Democratic • House
Cosponsors
Jeanne Kapela
Democratic • House
Sue L. Keohokapu-Lee Loy
Democratic • House
Darius K. Kila
Democratic • House
Matthias Kusch
Democratic • House
Lisa Marten
Democratic • House
Amy A. Perruso
Democratic • House
Mahina Poepoe
Democratic • House
Roll Call Votes
Senate vote • 3/17/2026
The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 3 • No: 0
House vote • 3/5/2026
House Floor Vote
Yes: 50 • No: 0
House vote • 2/18/2026
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...
Yes: 51 • No: 0
Actions Timeline
Reported from EDT (Stand. Com. Rep. No. 3148) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
3/24/2026SenateReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
3/24/2026SenateThe 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.
3/17/2026SenateThe committee(s) on EDT has scheduled a public hearing on 03-17-26 1:00PM; Conference Room 229 & Videoconference.
3/13/2026SenateReferred to EDT, WAM.
3/10/2026SenateReceived from House (Hse. Com. No. 122).
3/6/2026SenatePassed First Reading.
3/6/2026SenateReported from FIN (Stand. Com. Rep. No. 776-26), recommending passage on Third Reading.
3/5/2026HousePassed Third Reading with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.
3/5/2026HouseThe 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.
3/2/2026HouseBill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
2/27/2026HouseReported from ECD (Stand. Com. Rep. No. 429-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
2/18/2026HousePassed 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).
2/18/2026HouseThe 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.
2/6/2026HouseReferred to ECD, FIN, referral sheet 6
2/2/2026HouseBill scheduled to be heard by ECD on Friday, 02-06-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
2/2/2026HouseIntroduced and Pass First Reading.
1/28/2026House
Bill Text
Bill Text
HB2590_HD1
HB2590_SD1
Original
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