# Hawaii SB 732: RELATING TO THE FILM INDUSTRY.

Hawaii SB 732, RELATING TO THE FILM INDUSTRY., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Lynn DeCoite (Democratic); status failed, last action 2026-04-02 (Received notice of the discharge of all House Conferees (Hse. Com. No. 457).); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB732-2026
- 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 732
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO THE FILM INDUSTRY.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2026-04-02, Received notice of the discharge of all House Conferees (Hse. Com. No. 457).
- Sponsor: Lynn DeCoite (Democratic)
- Cosponsors: 0
- Subjects: Counties, Permitting Fees, Entertainment Payroll Companies, Unions, General Excise Tax, Motion Picture, Digital Media, and Film Production Income Tax Credit, Broadcast and Streaming Platforms, Income Tax, Exemptions, ECD, FIN
- Touches household money: yes
- Roll calls: 7 (160 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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)

## 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 |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-08 | House | House Floor Vote | pass | 49 | 0 |   |
| 2025-04-02 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 15 | 0 |   |
| 2025-03-14 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on JHA... | pass | 47 | 0 |   |
| 2025-03-12 | House | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 6 | 0 |   |
| 2025-03-04 | Senate | Senate Floor Vote | pass | 25 | 0 |   |
| 2025-02-26 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 13 | 0 |   |
| 2025-02-04 | Senate | The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 5 | 0 |   |

## Actions (43)

- 2026-04-02: Received notice of the discharge of all House Conferees (Hse. Com. No. 457). (Senate)
- 2026-04-01: House Conferee(s) discharged. (House)
- 2026-03-20: Senate Conferee(s) discharged. (Senate)
- 2026-03-20: Received notice of all Senate conferees being discharged (Sen. Com. No. 409). (House)
- 2025-12-08: Carried over to 2026 Regular Session.
- 2025-04-25: Conference committee meeting to reconvene on 04-25-25 11:40 AM; Conference Room 411. (Senate)
- 2025-04-25: Conference committee meeting to reconvene on 04-25-25 2:00 PM; Conference Room 411. (Senate)
- 2025-04-25: Conference committee meeting to reconvene on 04-25-25 3:00 PM; Conference Room 411. (Senate)
- 2025-04-25: Conference committee meeting to reconvene on 04-25-25 4:40 PM; Conference Room 411. (Senate)
- 2025-04-25: Conference committee meeting to reconvene on 04-25-25 5:46 PM; Conference Room 225. (Senate)
- 2025-04-24: Received notice of appointment of House conferees (Hse. Com. No. 809). (Senate)
- 2025-04-24: Conference committee meeting scheduled for 04-25-25 8:15AM; Conference Room 411. (Senate)
- 2025-04-23: House Conferees Appointed: Ilagan, Yamashita Co-Chairs; Matsumoto. (House)
- 2025-04-22: Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Kim, DeCorte. (Senate)
- 2025-04-22: Received notice of Senate conferees (Sen. Com. No. 863). (House)
- 2025-04-10: Received from House (Hse. Com. No. 654). (Senate)
- 2025-04-10: Senate disagrees with House amendments. (Senate)
- 2025-04-10: Received notice of disagreement (Sen. Com. No. 779). (House)
- 2025-04-08: Passed 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. (House)
- 2025-04-04: Reported from FIN (Stand. Com. Rep. No. 2015) as amended in HD 2, recommending passage on Third Reading. (House)
- 2025-04-04: Forty-eight (48) hours notice Tuesday, 04-08-25. (House)
- 2025-04-02: The 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. (House)
- 2025-03-31: Bill scheduled to be heard by FIN on Wednesday, 04-02-25 3:30PM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2025-03-14: Reported from ECD (Stand. Com. Rep. No. 1237) as amended in HD 1, recommending passage on Second Reading and referral to JHA. (House)
- 2025-03-14: Passed 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). (House)
- 2025-03-14: Re-referred to ECD, FIN, referral sheet 23 (House)
- 2025-03-12: The 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. (House)
- 2025-03-07: Bill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2025-03-06: Pass First Reading (House)
- 2025-03-06: Referred to ECD, JHA, FIN, referral sheet 19 (House)
- 2025-03-04: Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House. (Senate)
- 2025-03-04: Received from Senate (Sen. Com. No. 187) in amended form (SD 2). (House)
- 2025-02-28: Reported from WAM (Stand. Com. Rep. No. 922) with recommendation of passage on Third Reading, as amended (SD 2). (Senate)
- 2025-02-28: 48 Hrs. Notice 03-04-25. (Senate)
- 2025-02-26: The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2025-02-20: The committee(s) on WAM will hold a public decision making on 02-26-25 10:03AM; Conference Room 211 & Videoconference. (Senate)
- 2025-02-11: Reported from EDT (Stand. Com. Rep. No. 216) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2025-02-11: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2025-02-04: 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, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. (Senate)
- 2025-01-30: The committee(s) on EDT has scheduled a public hearing on 02-04-25 1:00PM; Conference Room 229 & Videoconference. (Senate)
- 2025-01-23: Referred to EDT, WAM. (Senate)
- 2025-01-21: Passed First Reading. (Senate)
- 2025-01-17: Introduced. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_HD2_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_.PDF)
- SB732_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_HD1_.HTM)
- SB732_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_HD2_.HTM)
- SB732_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_SD1_.HTM)
- SB732_SD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_SD2_.HTM)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 1973: RELATING TO HEALTH. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_HD2_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_.PDF)
- [SB732_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_HD1_.HTM)
- [SB732_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_HD2_.HTM)
- [SB732_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_SD1_.HTM)
- [SB732_SD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB732_SD2_.HTM)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [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 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 1973: RELATING TO HEALTH.](https://policyrisk.com/state-bill/HI-HB1973-2026)
- [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-SB732-2026 (as of 2026-11-01).