Hawaii legislation · 2026 Regular Session
Hawaii SB2580: Relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit.
Status: Signed into law, July 7, 2026
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.
What the bill says
A bill for an act relating to the motion picture, digital media, and film production income tax credit.
From the enrolled text:
A BILL FOR AN ACT RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT. SECTION 1. Section 235-17, Hawaii Revised Statutes, is amended as follows: 1. By amending subsection (a) to read: "(a) Any law to the contrary notwithstanding, there shall be allowed to each taxpayer subject to the taxes imposed by this chapter, an income tax credit that shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed. The amount of the credit shall be: (1) Twenty-two per cent of the qualified production costs incurred by a qualified production in any county of the State with a population of over seven hundred thousand; or (2) Twenty-seven per cent of the qualified production costs incurred by a qualified production in any county 2026-2423 SB2580 GDI SMA-3.docx ■niiiiiiiiiniiiiiiiiiiiiiiiiiiiiiiB Page 2 2580 S.B. NO. S.D. H.D. C.D. of the State with a population of seven hundred thousand or less[--]£ provided that a qualified production with a workforce of at least eighty per cent local hires shall be credited an additional five per cent of the qualified production costs incurred. A qualified production occurring in more than one county may prorate its expenditures based upon the amounts spent in each county, if …
Sponsors
- Lynn DeCoite (D, 7) · primary sponsor
- Stanley Chang (D, 9)
- Carol Fukunaga (D, 11)
- Lamosao, Rachele (D, 19)
- Angus McKelvey (D, 6)
- Sharon Moriwaki (D, 12)
- Joy San Buenaventura (D, 2)
- Brandon Elefante (D, 16)
Latest actions
- : Act 185, on 07/06/2026 (Gov. Msg. No. 1287).
- : Act 185, 07/06/2026 (Gov. Msg. No. 1287).
- : Enrolled to Governor.
- : Received notice of passage on Final Reading in House (Hse. Com. No. 888).
- : Received notice of Final Reading (Sen. Com. No. 816).
- : Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Cochran, Lowen voting no (2) and Representative(s) Alcos excused (1).
- : Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none).
- : Forty-eight (48) hours notice Wednesday, 05-06-26.
- : Reported from Conference Committee (Conf Com. Rep. No. 202-26) as amended in (CD 1).
- : 48 Hrs. Notice (as amended CD 1) 05-06-26.
Votes
- Passed Final Reading, as amended (CD 1) (May 6, 2026): 25 yea, 0 nay, passed
- Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Cochran, Lowen voting no (2) and Representative(s) Alcos excused (1) (May 6, 2026): 48 yea, 2 nay, passed
- none. (May 1, 2026): 3 yea, 0 nay, passed
- Conference Committee Vote (May 1, 2026): 4 yea, 0 nay, passed
- Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1) (April 9, 2026): 50 yea, 0 nay, passed
- FIN: recommend that the measure be PASSED, UNAMENDED (April 7, 2026): 16 yea, 0 nay, passed
Subjects: Report, Exemption, Penalties, DBEDT, Counties, Insurance, Prohibition, The Motion Picture, Digital Media, And Film Production Income Tax Credit
Common questions
- What is SB2580?
- SB2580 is a bill in the Hawaii Legislature (2026 Regular Session): Relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit.
- What does SB2580 do?
- In its own words: A bill for an act relating to the motion picture, digital media, and film production income tax credit.
- What is the status of SB2580?
- Signed into law as of July 7, 2026. Latest action: Act 185, on 07/06/2026 (Gov. Msg. No. 1287). (July 7, 2026).
- Who sponsored SB2580?
- Lynn DeCoite (D, 7), with 7 co-sponsors.
- Where is the official record for SB2580?
- On the Hawaii Legislature website: https://www.capitol.hawaii.gov/measure_indiv.aspx?billtype=SB&billnumber=2580&year=2026
Source: official Hawaii record. Tracked by Delilah, AI for legislation across all 50 states and Congress.