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Bill > HB2269


HI HB2269

HI HB2269
Relating To The Motion Picture, Digital Media, And Film Production Income Tax Credit.


summary

Introduced
01/28/2026
In Committee
01/30/2026
Crossed Over
Passed
Dead
05/08/2026

Introduced Session

2026 Regular Session

Bill Summary

Increases the qualified production credit from twenty-two per cent to twenty-seven per cent in any county of the State with a population of over seven hundred thousand and twenty-seven per cent to thirty-two per cent in any county of the State with a population of less than seven hundred thousand. Lifts the per production cap of $17,000,000 for productions with qualified expenditures of $60,000,000 per project. Increases the annual cap to $60,000,000 from $50,000,000 for the total amount of the motion picture, digital media, and film production income tax credit allowed under section 235-17, HRS, and extends the sunset date of the tax credit to January 1, 2038. Clarifies and amends the requirement for an independent third-party certification and expands the definition of "qualified production" to include streaming platforms for the motion picture, digital media, and film production income tax credit. Includes a definition of "streaming platform".

AI Summary

This bill enhances the motion picture, digital media, and film production income tax credit by increasing the credit percentages, with higher rates for productions in less populated counties, and removes the per-production cap for large-expenditure projects ($60 million or more). It also raises the overall annual cap on the total tax credits available and extends the program's sunset date to January 1, 2038. The bill clarifies requirements for independent third-party certification of production costs and expands the definition of a "qualified production" to explicitly include content produced for streaming platforms, defining "streaming platform" as an online provider of entertainment delivered via the internet through a paid subscription.

Committee Categories

Business and Industry

Sponsors (1)

Last Action

The committee(s) on ECD recommend(s) that the measure be deferred. (on 02/06/2026)

Bill Topics

Macroeconomics
  • ‐ Industrial Policy
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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