RELATING TO THE FILM INDUSTRY.
Sponsored By: Lynn DeCoite (Democratic)
Passed House
Summary
Requires counties to waive permitting fees for certain film activity. Exempts entertainment payroll companies from the GET. Repeals an income tax exemption for persons engaged in the business of motion picture and television film production for taxable years beginning after 12/31/2023. Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit by providing an additional credit to qualified productions with a workforce of at least eighty percent local hires; requiring productions to contact all local labor unions servicing Hawaii's film industry to qualify for the credit; requiring qualified production costs of a taxpayer that exceed $1,000,000 to be certified by a CPA, rather than via tax opinion; increasing the aggregate cap amount on credits allowed in any given year, ramped down by one-sixth over five years beginning on 1/1/2028; and including broadcast and streaming platform productions under the credit. Applies the GET rate for manufacturers to productions. Exempts from the GET amounts received by a motion picture project employer from a client 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. Repeals certain tax exemptions and the Motion Picture, Digital Media, and Film Production Income Tax Credit on 1/1/2033. Appropriates funds. Effective 7/1/3000. (HD2)
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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
No roll call votes available for this bill.
Actions Timeline
Conference committee meeting to reconvene on 04-25-25 11:40 AM; Conference Room 411.
4/25/2025SenateConference committee meeting to reconvene on 04-25-25 2:00 PM; Conference Room 411.
4/25/2025SenateConference committee meeting to reconvene on 04-25-25 3:00 PM; Conference Room 411.
4/25/2025SenateConference committee meeting to reconvene on 04-25-25 4:40 PM; Conference Room 411.
4/25/2025SenateConference committee meeting to reconvene on 04-25-25 5:46 PM; Conference Room 225.
4/25/2025SenateReceived notice of appointment of House conferees (Hse. Com. No. 809).
4/24/2025SenateConference committee meeting scheduled for 04-25-25 8:15AM; Conference Room 411.
4/24/2025SenateHouse Conferees Appointed: Ilagan, Yamashita Co-Chairs; Matsumoto.
4/23/2025HouseSenate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Kim, DeCorte.
4/22/2025SenateReceived notice of Senate conferees (Sen. Com. No. 863).
4/22/2025HouseReceived from House (Hse. Com. No. 654).
4/10/2025SenateSenate disagrees with House amendments.
4/10/2025SenateReceived notice of disagreement (Sen. Com. No. 779).
4/10/2025HousePassed Third Reading as amended in HD 2 with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.
4/8/2025HouseReported from FIN (Stand. Com. Rep. No. 2015) as amended in HD 2, recommending passage on Third Reading.
4/4/2025HouseForty-eight (48) hours notice Tuesday, 04-08-25.
4/4/2025HouseThe committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
4/2/2025HouseBill scheduled to be heard by FIN on Wednesday, 04-02-25 3:30PM in House conference room 308 VIA VIDEOCONFERENCE.
3/31/2025HouseReported from ECD (Stand. Com. Rep. No. 1237) as amended in HD 1, recommending passage on Second Reading and referral to JHA.
3/14/2025HousePassed Second Reading as amended in HD 1 and referred to the committee(s) on JHA with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Holt, Iwamoto, Ward excused (4).
3/14/2025HouseRe-referred to ECD, FIN, referral sheet 23
3/14/2025HouseThe committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Holt.
3/12/2025HouseBill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
3/7/2025HousePass First Reading
3/6/2025HouseReferred to ECD, JHA, FIN, referral sheet 19
3/6/2025House
Bill Text
Bill Text
Original
SB732_HD1
SB732_HD2
SB732_SD1
SB732_SD2
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