Hawaii · 2026 Regular Session · Bill
SB 732: RELATING TO THE FILM INDUSTRY.
Passed both chambers Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 732 is a bill introduced in the Hawaii Senate on January 17, 2025. According to its official title, it concerns: RELATING TO THE FILM INDUSTRY. Primary sponsor: Lynn DeCoite (Democratic). Most recent recorded action (April 2, 2026): Received notice of the discharge of all House Conferees (Hse. Com. No. 457).
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.
Requires counties to waive permitting fees for certain film activity. Exempts entertainment payroll companies from the GET. Repeals an income tax exemption for persons engaged in the business of motion picture and television film production for taxable years beginning after 12/31/2023. Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit by providing an additional credit to qualified productions with a workforce of at least eighty percent local hires; requiring productions to contact all local labor unions servicing Hawaii's film industry to qualify for the credit; requiring qualified production costs of a taxpayer that exceed $1,000,000 to be certified by a CPA, rather than via tax opinion; increasing the aggregate cap amount on credits allowed in any given year, ramped down by one-sixth over five years beginning on 1/1/2028; and including broadcast and streaming platform productions under the credit. Applies the GET rate for manufacturers to productions. Exempts from the GET amounts received by a motion picture project employer from a client 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. Repeals certain tax exemptions and the Motion Picture, Digital Media, and Film Production Income Tax Credit on 1/1/2033. Appropriates funds. Effective 7/1/3000. (HD2)
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
- Received notice of the discharge of all House Conferees (Hse. Com. No. 457).
- House Conferee(s) discharged.
- Senate Conferee(s) discharged.
- Received notice of all Senate conferees being discharged (Sen. Com. No. 409).
- Carried over to 2026 Regular Session.
- Conference committee meeting to reconvene on 04-25-25 11:40 AM; Conference Room 411.
- Conference committee meeting to reconvene on 04-25-25 2:00 PM; Conference Room 411.
- Conference committee meeting to reconvene on 04-25-25 3:00 PM; Conference Room 411.
- Conference committee meeting to reconvene on 04-25-25 4:40 PM; Conference Room 411.
- Conference committee meeting to reconvene on 04-25-25 5:46 PM; Conference Room 225.
- Received notice of appointment of House conferees (Hse. Com. No. 809).
- Conference committee meeting scheduled for 04-25-25 8:15AM; Conference Room 411.
Showing 12 most recent of 40 actions. Full history