Hawaii 2023 Regular Session

Hawaii Senate Bill SB1610

Introduced
1/25/23  

Caption

Relating To Taxation.

Impact

Upon enactment, SB1610 will amend Chapter 235 of the Hawaii Revised Statutes, facilitating a financial incentive for media-related contractors and companies. The proposed tax credit is anticipated to create a more attractive environment for the film and digital media sectors, inviting more productions to film on location in Hawaii. However, the community's response shows mixed feelings; while many support the expansion of economic opportunities, concerns have been raised about possible inequities related to resource allocation and the environment of local productions.

Summary

SB1610, relating to taxation, introduces a new income tax credit aimed at enhancing the media facilities and infrastructure in Hawaii. The bill establishes a Media Facilities and Infrastructure Tax Credit to promote qualified media projects, which can deduct 20% of their incurred costs from net income tax liabilities. This initiative is seen as a strategy to attract and retain media productions within the state, thereby bolstering the local economy through job creation and promoting local labor and services.

Contention

Opposition to SB1610 highlights fears of governmental oversight and the potential for a legislative environment that favors larger profits at the expense of local concerns, including cost management and environmental impact. Additionally, challenges might arise regarding the effectiveness of the economic benefit analyses to justify the tax credits promised to media productions. Comprehensive annual reporting by the Department of Business and Economic Development is mandated, which may keep the accountability factor in check, ensuring that the intended outcomes of job creation and local investment are met.

Companion Bills

No companion bills found.

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