# Hawaii SB 2796: RELATING TO TAXATION.

Hawaii SB 2796, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Lynn DeCoite (Democratic); status failed, last action 2026-02-12 (Reported from EDT (Stand. Com. Rep. No. 2211) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB2796-2026
- 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 2796
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-23
- Last action: 2026-02-12, Reported from EDT (Stand. Com. Rep. No. 2211) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Lynn DeCoite (Democratic)
- Cosponsors: 0
- Subjects: Income Tax, Motion Picture, Digital Media, and Film Production Income Tax Credit, General Excise Tax, Partial Exemption for Motion Picture Project Employers, EDT, WAM
- Touches household money: no
- Roll calls: 1 (5 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 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)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lynn DeCoite (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-03 | Senate | The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 5 | 0 |   |

## Actions (7)

- 2026-02-12: Reported from EDT (Stand. Com. Rep. No. 2211) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2026-02-12: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2026-02-03: The 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. (Senate)
- 2026-01-30: Referred to EDT, WAM. (Senate)
- 2026-01-30: The committee(s) on EDT has scheduled a public hearing on 02-03-26 1:00PM; Conference Room 229 & Videoconference. (Senate)
- 2026-01-26: Passed First Reading. (Senate)
- 2026-01-23: Introduced. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2796_SD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2796_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2796_.PDF)
- SB2796_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2796_SD1_.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/SB2796_SD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2796_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2796_.PDF)
- [SB2796_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB2796_SD1_.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-SB2796-2026 (as of 2026-11-01).