All Roll Calls
Yes: 5 • No: 0
HawaiiSB 27962025–2026 Regular Session (Year 2)Senate
RELATING TO TAXATION.
Sponsored By: Lynn DeCoite (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 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. Effective 1/1/2050. (SD1)
Income TaxMotion Picture, Digital Media, and Film Production Income Tax CreditGeneral Excise TaxPartial Exemption for Motion Picture Project EmployersEDT, WAM
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Lynn DeCoite
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 2/3/2026
The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 5 • No: 0
Actions Timeline
Reported from EDT (Stand. Com. Rep. No. 2211) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/12/2026SenateReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/12/2026SenateThe committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 5 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2/3/2026SenateReferred to EDT, WAM.
1/30/2026SenateThe committee(s) on EDT has scheduled a public hearing on 02-03-26 1:00PM; Conference Room 229 & Videoconference.
1/30/2026SenatePassed First Reading.
1/26/2026SenateIntroduced.
1/23/2026Senate
Bill Text
Bill Text
Original
SB2796_SD1
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