summary
Introduced
01/26/2026
01/26/2026
In Committee
03/10/2026
03/10/2026
Crossed Over
03/06/2026
03/06/2026
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Amends the requirements for productions to qualify for the Motion Picture, Digital Media, and Film Production Income Tax to include completing at least fifteen per cent of the production's principal photography within the same taxable year the production is qualifying for the film tax credit and completing or committing to complete fifteen per cent of the production's post-production in the State within the same taxable year the production is qualifying for the film tax credit or later taxable years. Applies to taxable years beginning after 12/31/2026. Repeals 1/1/2033. Effective 7/1/3000. (HD1)
AI Summary
This bill amends the requirements for productions to qualify for Hawaii's Motion Picture, Digital Media, and Film Production Income Tax credit by adding new conditions related to the timing of production activities. Specifically, productions must now complete at least fifteen percent of their principal photography within the same taxable year they are seeking the tax credit, and they must also complete or commit to completing fifteen percent of their post-production work within that same taxable year or in subsequent years. These changes are set to apply to taxable years beginning after December 31, 2026, and the bill itself is scheduled to be repealed on January 1, 2033, with an effective date of July 1, 3000.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (10)
Terez Amato (D)*,
Luke Evslin (D)*,
Greggor Ilagan (D)*,
Susan Keohokapu-Lee Loy (D)*,
Darius Kila (D)*,
Michael Lee (D)*,
Lisa Marten (D)*,
Amy Perruso (D)*,
Adrian Tam (D)*,
Shirley Ann Templo (D)*,
Last Action
Referred to EDT, WAM. (on 03/10/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=1941&year=2026 |
| Committee Report HB1941_HD1_HSCR967-26_ | https://www.capitol.hawaii.gov/sessions/session2026/CommReports/HB1941_HD1_HSCR967-26_.pdf |
| HB1941_HD1_TESTIMONY_FIN_03-04-26_ | https://www.capitol.hawaii.gov/sessions/session2026/Testimony/HB1941_HD1_TESTIMONY_FIN_03-04-26_.PDF |
| BillText | https://www.capitol.hawaii.gov/sessions/session2026/bills/HB1941_HD1_.HTM |
| Committee Report HB1941_HD1_HSCR422-26_ | https://www.capitol.hawaii.gov/sessions/session2026/CommReports/HB1941_HD1_HSCR422-26_.pdf |
| HB1941_TESTIMONY_ECD_02-06-26_ | https://www.capitol.hawaii.gov/sessions/session2026/Testimony/HB1941_TESTIMONY_ECD_02-06-26_.PDF |
| BillText | https://www.capitol.hawaii.gov/sessions/session2026/bills/HB1941_.HTM |
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