# Hawaii SB 2580: RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.

Hawaii SB 2580, RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Lynn DeCoite (Democratic); status signed, last action 2026-07-06 (Act 185, 07/06/2026 (Gov. Msg. No. 1287).); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2580-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 2580
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-23
- Last action: 2026-07-06, Act 185, 07/06/2026 (Gov. Msg. No. 1287).
- Sponsor: Lynn DeCoite (Democratic)
- Cosponsors: 7
- Subjects: DOTAX, DBEDT, Motion Picture, Digital Media, and Film Production Income Tax Credit, Qualified Production, Costs, Third-Party Certification, General Excise Tax, Loan-Out Companies, ECD, FIN
- Touches household money: yes
- Roll calls: 11 (239 yes, 2 no in all)
- Economic provisions PRIA read: 3

## 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)

## Bill overview: provisions PRIA read

- Film tax credit ends in 2038: cost, medium. 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: mixed, medium. 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…
- New reporting rules for film producers: mixed, low. 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 certifi…

## Sponsors and cosponsors

- Sponsor: Lynn DeCoite (Democratic), Senate
- Cosponsor: Stanley Chang (Democratic), Senate
- Cosponsor: Brandon J.C. Elefante (Democratic), Senate
- Cosponsor: Carol Fukunaga (Democratic), Senate
- Cosponsor: Rachele Lamosao (Democratic), Senate
- Cosponsor: Angus L.K. McKelvey (Democratic), Senate
- Cosponsor: Sharon Y. Moriwaki (Democratic), Senate
- Cosponsor: SAN BUENAVENTURA

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-05-06 | Senate | Senate Floor Vote | pass | 25 | 0 |   |
| 2026-05-06 | House | House Floor Vote | pass | 48 | 2 |   |
| 2026-05-01 | Senate | The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS.... | pass | 4 | 0 |   |
| 2026-05-01 | House | The Conference Committee recommends that the measure be Passed, with Amendments.... | pass | 3 | 0 |   |
| 2026-04-09 | House | House Floor Vote | pass | 49 | 0 |   |
| 2026-04-07 | House | The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes ... | pass | 16 | 0 |   |
| 2026-03-25 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN... | pass | 48 | 0 |   |
| 2026-03-20 | House | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 6 | 0 |   |
| 2026-03-05 | Senate | Senate Floor Vote | pass | 24 | 0 |   |
| 2026-02-19 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 11 | 0 |   |
| 2026-02-03 | Senate | The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 5 | 0 |   |

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_CD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/GM1287_.PDF)
- SB2580_CD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_CD1_.HTM)
- SB2580_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_HD1_.HTM)
- SB2580_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_SD1_.HTM)
- SB2580_SD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_SD2_.HTM)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2031: RELATING TO CONSUMER PROTECTION. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_CD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/GM1287_.PDF)
- [SB2580_CD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_CD1_.HTM)
- [SB2580_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_HD1_.HTM)
- [SB2580_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_SD1_.HTM)
- [SB2580_SD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2580_SD2_.HTM)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [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 2031: RELATING TO CONSUMER PROTECTION.](https://policyrisk.com/state-bill/HI-SB2031-2026)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB2580-2026 (as of 2026-11-01).