Measure Title: RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.
Report Title: DBEDT; Department of Taxation; Motion Picture, Digital Media, and Film Production Income Tax Credit; Qualified Production; Costs; Third-Party Certification
Description: Increases the Motion Picture, Digital Media, and Film Production Income Tax Credit to 27 per cent of qualified production costs in counties with a population of over seven hundred thousand and 32 per cent in counties with a population of seven hundred thousand or less. Requires each taxpayer claiming the tax credit to submit an independent third-party certification verifying certain information to the Department of Business, Economic Development, and Tourism. Excludes qualified productions that incur at least $60 million of qualified production costs from the per-production total tax credit cap of $17 million. Increases the total amount of tax credits allowed to be claimed annually to $60 million. Defines "streaming platform" and amends the definition of "qualified production" to include certain streaming productions. Extends the sunset date of the tax credit to 1/1/2038. Effective 7/1/2050. (SD1)
Companion:
Package: None
Current Referral: EDT, WAM
Introducer(s): DECOITE, CHANG, FUKUNAGA, LAMOSAO, MCKELVEY, MORIWAKI, SAN BUENAVENTURA, Elefante
Act:

Sort by DateChamberStatus Text
2/13/2026SThe committee(s) on WAM will hold a public decision making on 02-19-26 10:30AM; Conference Room 211 & Videoconference.
2/11/2026SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/11/2026SReported from EDT (Stand. Com. Rep. No. 2149) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/3/2026SThe 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.
1/30/2026SThe committee(s) on EDT has scheduled a public hearing on 02-03-26 1:00PM; Conference Room 229 & Videoconference.
1/28/2026SReferred to EDT, WAM.
1/23/2026SPassed First Reading.
1/23/2026SIntroduced.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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SB2580 SD1

All Versions of this Measure

SB2580_SD1 Link to SB2580_SD1 .PDF file
SB2580 Link to SB2580 .PDF file

Committee Reports

SB2580_SD1_SSCR2149_ Link to committee report SB2580_SD1_SSCR2149_ .PDF file

Testimony

SB2580_TESTIMONY_EDT_02-03-26_

Hearing Notices

EDT
2/03/26 1:00P
CR 229 & Videoconference
WAM
2/19/26 10:30A
CR 211 & Videoconference