All Roll Calls
Yes: 239 • No: 2
HawaiiSB 25802025–2026 Regular Session (Year 2)SenateWALLET
RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.
Sponsored By: Lynn DeCoite (Democratic)
Signed by Governor
Summary
Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit (tax credit) by increasing the amount of the tax credit; requiring each taxpayer claiming the tax credit to submit an independent third-party certification verifying certain information to the Department of Business, Economic Development, and Tourism; excluding qualified productions that incur at least $60,000,000 of qualified production costs from the per-production cap amount of $17,000,000; changing the aggregate cap amount to an unspecified amount; defining "streaming platform" and amending the definition of "qualified production" to include certain streaming productions; and extending the sunset date of the tax credit to 1/1/2038. Effective 7/1/3000. (HD1)
DOTAXDBEDTMotion Picture, Digital Media, and Film Production Income Tax CreditQualified ProductionCostsThird-Party CertificationGeneral Excise TaxLoan-Out CompaniesECD, FIN
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 1 costs, 2 mixed.
Film tax credit ends in 2038
The law allows the production tax credit for qualified costs incurred from July 1, 2006, through December 31, 2037. Costs incurred on or after January 1, 2038, do not qualify for this credit.
More tax credits for Hawaii productions
Broadcast and streaming series and specials qualify when they have Hawaii expenses. A season is limited to 22 broadcast episodes or eight ongoing-streaming episodes; extra episodes count as a separate production. The credit is 22% or 27% of qualified costs, plus 5% when at least 80% of workers are local. One production is generally capped at $20 million, but that cap does not apply at $60 million in qualified costs. The statewide annual cap rises from $50 million to $60 million. Excess applications and unused cap amounts carry forward to the next year, but not after December 31, 2037.
New reporting rules for film producers
Production taxpayers must file a sworn report within 90 days after each tax year with qualified production costs. The report lists costs, credits claimed, and local and total hires by category and county; a certified public accountant must verify it. The law removes the separate tax-opinion certification requirement for productions with at least $1 million in expenditures.
Sponsors & Cosponsors
Sponsor
Lynn DeCoite
Democratic • Senate
Cosponsors
Stanley Chang
Democratic • Senate
Brandon J.C. Elefante
Democratic • Senate
Carol Fukunaga
Democratic • Senate
Rachele Lamosao
Democratic • Senate
Angus L.K. McKelvey
Democratic • Senate
Sharon Y. Moriwaki
Democratic • Senate
SAN BUENAVENTURA
Affiliation unavailable
Roll Call Votes
Senate vote • 5/6/2026
Senate Floor Vote
Yes: 25 • No: 0
House vote • 5/6/2026
House Floor Vote
Yes: 48 • No: 2
Senate vote • 5/1/2026
The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS....
Yes: 4 • No: 0
House vote • 5/1/2026
The Conference Committee recommends that the measure be Passed, with Amendments....
Yes: 3 • No: 0
House vote • 4/9/2026
House Floor Vote
Yes: 49 • No: 0
House vote • 4/7/2026
The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes ...
Yes: 16 • No: 0
House vote • 3/25/2026
Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN...
Yes: 48 • No: 0
House vote • 3/20/2026
The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ...
Yes: 6 • No: 0
Senate vote • 3/5/2026
Senate Floor Vote
Yes: 24 • No: 0
Senate vote • 2/19/2026
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 11 • No: 0
Senate vote • 2/3/2026
The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 5 • No: 0
Bill Text
Bill Text
Original
SB2580_CD1
SB2580_HD1
SB2580_SD1
SB2580_SD2
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