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Hawaii bills · 2026 Regular Session

Hawaii HB 2590

RELATING TO TAXATION.

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To Governor
  6. Became law

Sponsors

Summary

Official abstract published by the Hawaii legislature· description

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 certain 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. Requires persons making payment to a loan-out company and claiming the Motion Picture, Digital Media, and Film Production Income Tax Credit to deduct and withhold an amount exceeding the amount actually due for all payments made to the loan-out company for services performed in the State. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)

Text versions

Roll-call votes

State vote data last updated Oct 16, 2026, 12:24 AM.

DateVoteResultYour legislators
Mar 17, 2026
Senate
The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS.passSet your home in Hawaii to see
Mar 2, 2026
House
The committee on FIN recommend that the measure be PASSED, UNAMENDED.passSet your home in Hawaii to see
Feb 6, 2026
House
The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS.passSet your home in Hawaii to see

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