# Hawaii HB 2590: RELATING TO TAXATION.

Hawaii HB 2590, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Sean Quinlan (Democratic); status failed, last action 2026-03-24 (Reported from EDT (Stand. Com. Rep. No. 3148) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB2590-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 2590
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: House
- Introduced: 2026-01-28
- Last action: 2026-03-24, Reported from EDT (Stand. Com. Rep. No. 3148) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Sean Quinlan (Democratic)
- Cosponsors: 7
- Subjects: Income Tax, Motion Picture, Digital Media, and Film Production Income Tax Credit, General Excise Tax, Partial Exemption for Motion Picture Project Employers, Loan-out Companies, Withholding, EDT, WAM
- Touches household money: yes
- Roll calls: 5 (125 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Sean Quinlan (Democratic), House
- Cosponsor: Jeanne Kapela (Democratic), House
- Cosponsor: KEOHOKAPU-LEE LOY
- Cosponsor: Darius K. Kila (Democratic), House
- Cosponsor: Matthias Kusch (Democratic), House
- Cosponsor: Lisa Marten (Democratic), House
- Cosponsor: Amy A. Perruso (Democratic), House
- Cosponsor: Mahina Poepoe (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-17 | Senate | The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 3 | 0 |   |
| 2026-03-05 | House | House Floor Vote | pass | 49 | 0 |   |
| 2026-03-02 | House | The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes ... | pass | 16 | 0 |   |
| 2026-02-18 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN... | pass | 50 | 0 |   |
| 2026-02-06 | House | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 7 | 0 |   |

## Actions (17)

- 2026-03-24: Reported from EDT (Stand. Com. Rep. No. 3148) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2026-03-24: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2026-03-17: The 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. (Senate)
- 2026-03-13: The committee(s) on EDT has scheduled a public hearing on 03-17-26 1:00PM; Conference Room 229 & Videoconference. (Senate)
- 2026-03-10: Referred to EDT, WAM. (Senate)
- 2026-03-06: Received from House (Hse. Com. No. 122). (Senate)
- 2026-03-06: Passed First Reading. (Senate)
- 2026-03-05: Reported from FIN (Stand. Com. Rep. No. 776-26), recommending passage on Third Reading. (House)
- 2026-03-05: Passed Third Reading with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate. (House)
- 2026-03-02: The 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. (House)
- 2026-02-27: Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2026-02-18: Reported from ECD (Stand. Com. Rep. No. 429-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN. (House)
- 2026-02-18: 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 none excused (0). (House)
- 2026-02-06: The 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. (House)
- 2026-02-02: Referred to ECD, FIN, referral sheet 6 (House)
- 2026-02-02: Bill scheduled to be heard by ECD on Friday, 02-06-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2026-01-28: Introduced and Pass First Reading. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_SD1_.pdf)
- HB2590_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_HD1_.HTM)
- HB2590_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_SD1_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 1973: RELATING TO HEALTH. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_SD1_.pdf)
- [HB2590_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_HD1_.HTM)
- [HB2590_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_SD1_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2590_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
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- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-HB2590-2026 (as of 2026-11-01).