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Hawaii bills · 2026 Regular Session

Hawaii SB 732

RELATING TO THE FILM INDUSTRY.

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

Sponsors

Summary

Official abstract published by the Hawaii legislature· description

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)

Text versions

Roll-call votes

State vote data last updated Oct 16, 2026, 4:04 AM.

DateVoteResultYour legislators
Apr 2, 2025
House		The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS.passSet your home in Hawaii to see
Mar 12, 2025
House		The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS.passSet your home in Hawaii to see
Mar 4, 2025
Senate		Report adopted; Passed Third Reading, as amended (SD 2).passSet your home in Hawaii to see
Feb 26, 2025
Senate		The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS.passSet your home in Hawaii to see
Feb 4, 2025
Senate		The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS.passSet your home in Hawaii to see

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