Hawaii 2023 Regular Session

Hawaii Senate Bill SB269

Introduced
1/19/23  

Caption

Relating To Taxation.

Impact

The modifications proposed in SB269 are likely to foster greater accountability in the utilization of tax credits for film productions. By mandating that DBEDT publish specific information online regarding which productions receive tax credits and the corresponding amounts, the bill aims to ensure that public funds are used responsibly and transparently. This could not only help in assessing the effectiveness of these tax incentive programs but also hold production companies to a higher standard when engaging with the state's resources.

Summary

SB269 is a bill introduced in the Hawaii legislature that focuses on amending the existing tax credit structure for motion picture, digital media, and film production. The bill aims to enhance transparency by requiring the Department of Business, Economic Development, and Tourism (DBEDT) to maintain detailed records of tax credit claims and to publish the names of qualified productions alongside the amount of tax credits certified. This amendment seeks to improve oversight and tracking of the economic impact of tax credits on the state’s film industry.

Contention

While the intention behind SB269 is to increase oversight and transparency, there may be concerns among industry stakeholders regarding the proprietary nature of production financials. Opponents could argue that such transparency could deter productions from coming to Hawaii, fearing that the disclosure of financial details might expose them to competitive disadvantages. Additionally, there may be debates surrounding the bureaucratic implications of requiring detailed reporting and whether such measures could complicate the tax credit claiming process.

Companion Bills

HI HB1436

Same As Relating To Taxation.

Previously Filed As

HI SB269

Relating To Taxation.

HI HB1436

Relating To Taxation.

HI SB1610

Relating To Taxation.

HI HB1373

Relating To Workforce Development.

HI HB515

Relating To Film And Digital Media Industry Development.

HI SB1237

Relating To The Hawaii Film Industry.

HI HB1707

Relating To Income Tax Credits.

HI SB1106

Relating To Taxes.

HI SB1495

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

HI HB1494

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

Similar Bills

No similar bills found.