Hawaii · 2026 Regular Session · Bill
SB 2796: RELATING TO TAXATION.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 2796 is a bill introduced in the Hawaii Senate on January 23, 2026. According to its official title, it concerns: RELATING TO TAXATION. Primary sponsor: Lynn DeCoite (Democratic). Most recent recorded action (February 12, 2026): Reported from EDT (Stand. Com. Rep. No. 2211) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Imposes the manufacturing general excise tax rate on motion picture, digital media, and film productions and repeals the provision in the definition of "qualified production costs" that applied the term to mean costs incurred that are subject to the highest general excise tax rate. Exempts from the general excise tax amounts received by a motion picture project employer from a client company equal to amounts that are disbursed by the motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits and payments to loan-out companies. Effective 1/1/2050. (SD1)
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Lynn DeCoite | Primary sponsor | Democratic | Senate | 7 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Reported from EDT (Stand. Com. Rep. No. 2211) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
- The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 5 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga, Kim, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
- Referred to EDT, WAM.
- The committee(s) on EDT has scheduled a public hearing on 02-03-26 1:00PM; Conference Room 229 & Videoconference.
- Passed First Reading.
- Introduced.