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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
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 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. Effective 1/1/2050. (SD1)
Companion:  HB2590
Package: None
Current Referral: EDT, WAM
Introducer(s): DECOITE
Act:

Measure Status History

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DateChamberStatus Text
2/12/2026SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/12/2026SReported from EDT (Stand. Com. Rep. No. 2211) 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.
1/30/2026SReferred to EDT, WAM.
1/26/2026SPassed First Reading.
1/23/2026SIntroduced.

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Hearing Notices

EDT
2/03/26 1:00P
CR 229 & Videoconference