Measure Title: RELATING TO THE FILM INDUSTRY.
Report Title: Counties; Permitting Fees; Entertainment Payroll Companies; Unions; General Excise Tax; Motion Picture, Digital Media, and Film Production Income Tax Credit; Broadcast and Streaming Platforms; Income Tax; Exemptions
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)
Companion:
Package: None
Current Referral: ECD, FIN
Introducer(s): DECOITE (Introduced by request of another party)
Act:

Sort by DateChamberStatus Text
4/25/2025SConference committee meeting to reconvene on 04-25-25 5:46 PM; Conference Room 225.
4/25/2025SConference committee meeting to reconvene on 04-25-25 4:40 PM; Conference Room 411.
4/25/2025SConference committee meeting to reconvene on 04-25-25 3:00 PM; Conference Room 411.
4/25/2025SConference committee meeting to reconvene on 04-25-25 2:00 PM; Conference Room 411.
4/25/2025SConference committee meeting to reconvene on 04-25-25 11:40 AM; Conference Room 411.
4/24/2025SConference committee meeting scheduled for 04-25-25 8:15AM; Conference Room 411.
4/24/2025SReceived notice of appointment of House conferees (Hse. Com. No. 809).
4/23/2025HHouse Conferees Appointed: Ilagan, Yamashita Co-Chairs; Matsumoto.
4/22/2025HReceived notice of Senate conferees (Sen. Com. No. 863).
4/22/2025SSenate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Kim, DeCorte.
4/10/2025HReceived notice of disagreement (Sen. Com. No. 779).
4/10/2025SSenate disagrees with House amendments.
4/10/2025SReceived from House (Hse. Com. No. 654).
4/8/2025HPassed Third Reading as amended in HD 2 with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.
4/4/2025HForty-eight (48) hours notice Tuesday, 04-08-25.
4/4/2025HReported from FIN (Stand. Com. Rep. No. 2015) as amended in HD 2, recommending passage on Third Reading.
4/2/2025HThe committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 15 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Alcos, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
3/31/2025HBill scheduled to be heard by FIN on Wednesday, 04-02-25 3:30PM in House conference room 308 VIA VIDEOCONFERENCE.
3/14/2025HRe-referred to ECD, FIN, referral sheet 23
3/14/2025HPassed Second Reading as amended in HD 1 and referred to the committee(s) on JHA with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Holt, Iwamoto, Ward excused (4).
3/14/2025HReported from ECD (Stand. Com. Rep. No. 1237) as amended in HD 1, recommending passage on Second Reading and referral to JHA.
3/12/2025HThe committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Holt.
3/7/2025HBill scheduled to be heard by ECD on Wednesday, 03-12-25 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
3/6/2025HReferred to ECD, JHA, FIN, referral sheet 19
3/6/2025HPass First Reading
3/4/2025HReceived from Senate (Sen. Com. No. 187) in amended form (SD 2).
3/4/2025SReport adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
2/28/2025S48 Hrs. Notice 03-04-25.
2/28/2025SReported from WAM (Stand. Com. Rep. No. 922) with recommendation of passage on Third Reading, as amended (SD 2).
2/26/2025SThe committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2/20/2025SThe committee(s) on WAM will hold a public decision making on 02-26-25 10:03AM; Conference Room 211 & Videoconference.
2/11/2025SReport adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
2/11/2025SReported from EDT (Stand. Com. Rep. No. 216) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
2/4/2025SThe 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, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
1/30/2025SThe committee(s) on EDT has scheduled a public hearing on 02-04-25 1:00PM; Conference Room 229 & Videoconference.
1/23/2025SReferred to EDT, WAM.
1/21/2025SPassed First Reading.
1/17/2025SIntroduced.

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

Some of the above items require Adobe Acrobat Reader. Please visit Adobe's download page for detailed instructions.


SB732 SD2 HD2

All Versions of this Measure

SB732_HD2 Link to SB732_HD2 .PDF file
SB732_HD1 Link to SB732_HD1 .PDF file
SB732_SD2 Link to SB732_SD2 .PDF file
SB732_SD1 Link to SB732_SD1 .PDF file
SB732 Link to SB732 .PDF file

Committee Reports

SB732_SD1_SSCR216_ Link to committee report SB732_SD1_SSCR216_ .PDF file
SB732_SD2_SSCR922_ Link to committee report SB732_SD2_SSCR922_ .PDF file
SB732_HD1_HSCR1237_ Link to committee report SB732_HD1_HSCR1237_ .PDF file
SB732_HD2_HSCR2015_ Link to committee report SB732_HD2_HSCR2015_ .PDF file

Testimony

SB732_TESTIMONY_EDT_02-04-25_
SB732_SD1_TESTIMONY_WAM_02-26-25_
SB732_SD2_TESTIMONY_ECD_03-12-25_
SB732_HD1_TESTIMONY_FIN_04-02-25_

Hearing Notices

EDT
2/04/25 1:00P
CR 229 & Videoconference
WAM
2/26/25 10:03A
CR 211 & Videoconference
ECD
3/12/25 10:00A
423 VIA VIDEOCONFERENCE
FIN
4/02/25 3:30P
308 VIA VIDEOCONFERENCE
CONF
4/25/25 8:15A
CR 411