# Hawaii SB 2582: RELATING TO TAXATION.

Hawaii SB 2582, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Lynn DeCoite (Democratic); status failed, last action 2026-01-28 (Referred to EDT, WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2582-2026
- 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 2582
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-23
- Last action: 2026-01-28, Referred to EDT, WAM.
- Sponsor: Lynn DeCoite (Democratic)
- Cosponsors: 1
- Subjects: Motion Picture, Digital Media, and Film Production Income Tax Credit, Qualifications, Principal Photography, Post-production, EDT, WAM
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the requirements for productions to qualify for the Motion Picture, Digital Media, and Film Production Income Tax to include completing at least fifteen per cent of the production's principal photography and post-production in the State within the same taxable year the production is qualifying for the Tax Credit.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lynn DeCoite (Democratic), Senate
- Cosponsor: Glenn Wakai (Democratic), Senate

## Bill text

- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2582_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2582_.pdf)

## 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
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2582_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2582_.pdf)

## 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)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/HI-SB2582-2026 (as of 2026-11-01).