Hawaii 2024 Regular Session

Hawaii Senate Bill SB2858

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

Caption

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

Impact

The impact of SB2858 on state laws involves a clearer framework regarding tax credits for film and media productions. By stipulating the need for valid local hiring practices and mandating transparency in financial reporting, the bill seeks to enhance the economic benefits of the film industry in Hawaii. The new regulations will likely increase accountability concerning the use of state funds in incentivizing film and media projects, ultimately fostering local economic development through staffing and resource allocation.

Summary

SB2858 focuses on the motion picture, digital media, and film production income tax credit in Hawaii. This bill aims to amend existing laws regarding the criteria for productions to qualify for tax credits. Notably, it raises the minimum qualified production costs to $100,000 and introduces requirements for providing evidence of local hiring efforts, thus encouraging the participation of local talent and crew within productions operating in the state. Furthermore, the bill mandates that productions submit detailed call sheets and payroll records to verify compliance with these requirements, reinforcing the bill's emphasis on local workforce engagement.

Contention

Some points of contention surrounding SB2858 may relate to the stipulation that individuals classified as independent contractors on a production's call sheet are not considered local hires, which could impact the way productions staff their projects and report local engagement. Critics may argue that this could deter some productions from choosing local talent, while supporters believe it ensures that the credit system does indeed benefit the local community. Additionally, the proposed changes could be viewed as limiting the flexibility of production companies in managing their workforce, leading to discussions on how to balance tax incentives with the realities of production staffing.

Companion Bills

No companion bills found.

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