Hawaii 2024 Regular Session

Hawaii House Bill HB1707

Introduced
1/19/24  
Refer
1/24/24  
Introduced
1/19/24  
Refer
1/29/24  
Refer
1/24/24  

Caption

Relating To Income Tax Credits.

Impact

If enacted, HB 1707 would amend Section 235-17 of the Hawaii Revised Statutes, thereby expanding the range of income tax credits available based on local hiring practices and production expenditures. The proposed structure includes credits that can be as high as 30% for productions hiring a minimum percentage of local talent. This shift aims to not only attract more productions to Hawaii but also to ensure that local residents benefit from the jobs created within the industry.

Summary

House Bill 1707 focuses on amending the existing income tax credit system related to film production in Hawaii. The bill intends to enhance the incentives for motion picture, digital media, and film productions, particularly to stimulate local economic activity and job creation. It recognizes the importance of the film industry in Hawaii’s diversified economy while acknowledging that the current tax credits do not adequately reflect the industry's growth. Drawing from the successful model in Georgia, where significant tax incentives boosted the local film industry, the bill proposes to adjust the amounts of income tax credits available for qualifying productions operating in Hawaii.

Contention

There is anticipated debate around the bill's provisions, especially regarding its potential to displace existing businesses or to alter the competitive landscape for film production across states. Some critics may argue that the bill could lead to inequitable access to these tax credits, favoring larger productions over smaller, local filmmakers. Additionally, considerations around ensuring compliance with hiring stipulations and promotional obligations may trigger discussions about governance and the monitoring of production activities. Overall, the bill aspires to position Hawaii as a competitive location for film production by enhancing its attractiveness through fiscal incentives.

Companion Bills

No companion bills found.

Previously Filed As

HI HB882

Relating To Income Tax Credits.

HI SB2167

Relating To Film Infrastructure Tax Credit.

HI HB2228

Relating To Film Infrastructure Tax Credit.

HI HB1368

Relating To Film Credit Cap Removal.

HI HB845

Relating To Film Credit Cap Removal.

HI HB1156

Relating To Film Credit Cap Removal.

HI SB2079

Relating To Taxes.

HI HB1982

Relating To Taxes.

HI HB1174

Relating To Taxation.

HI SB921

Relating To Taxation.

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