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Ka 'Aha'ōlelo Moku'āina 'O Hawai'i

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Measure details
Measure Title: RELATING TO TAXATION.
Report Title: Income Tax; Motion Picture, Digital Media, and Film Production Income Tax Credit; General Excise Tax; Partial Exemption for Motion Picture Project Employers; Loan-out Companies; Withholding
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)
Companion:  SB2796
Package: None
Current Referral: EDT, WAM
Introducer(s): QUINLAN, KAPELA, KEOHOKAPU-LEE LOY, KILA, KUSCH, MARTEN, PERRUSO, POEPOE
Act:

Measure Status History

Sort by Date
DateChamberStatus Text
3/24/2026SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
3/24/2026SReported from EDT (Stand. Com. Rep. No. 3148) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
3/17/2026SThe committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 3 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Kim, Fevella.
3/13/2026SThe committee(s) on EDT has scheduled a public hearing on 03-17-26 1:00PM; Conference Room 229 & Videoconference.
3/10/2026SReferred to EDT, WAM.
3/6/2026SPassed First Reading.
3/6/2026SReceived from House (Hse. Com. No. 122).
3/5/2026HPassed Third Reading with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.
3/5/2026HReported from FIN (Stand. Com. Rep. No. 776-26), recommending passage on Third Reading.
3/2/2026HThe committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
2/27/2026HBill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
2/18/2026HPassed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).
2/18/2026HReported from ECD (Stand. Com. Rep. No. 429-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
2/6/2026HThe committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.
2/2/2026HBill scheduled to be heard by ECD on Friday, 02-06-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
2/2/2026HReferred to ECD, FIN, referral sheet 6
1/28/2026HIntroduced and Pass First Reading.

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All Versions of this Measure

HB2590_SD1 Link to HB2590_SD1 .PDF file
HB2590_HD1 Link to HB2590_HD1 .PDF file
HB2590 Link to HB2590 .PDF file

Committee Reports

HB2590_HD1_HSCR429-26_ Link to committee report HB2590_HD1_HSCR429-26_ .PDF file (opens in new window)
HB2590_HD1_HSCR776-26_ Link to committee report HB2590_HD1_HSCR776-26_ .PDF file (opens in new window)
HB2590_SD1_SSCR3148_ Link to committee report HB2590_SD1_SSCR3148_ .PDF file (opens in new window)

Testimony

HB2590_TESTIMONY_ECD_02-06-26_
HB2590_HD1_TESTIMONY_FIN_03-02-26_
HB2590_HD1_TESTIMONY_EDT_03-17-26_

Hearing Notices

ECD
2/06/26 8:30A
423 VIA VIDEOCONFERENCE
FIN
3/02/26 2:00P
308 VIA VIDEOCONFERENCE
EDT
3/17/26 1:00P
CR 229 & Videoconference