SB 1629 Hawaii Senate · 2026 Regular Session

RELATING TO TAXATION.

Summary

Increases the motion picture, digital media, and film production income tax credit for qualified productions that utilize qualified production facilities located within the State. Changes the cap amount and aggregate cap amount of the motion picture, digital media, and film production income tax credit to unspecified amounts. Exempts from the general excise tax reimbursement to a motion picture project employer for employee wages, salaries, payroll taxes, insurance premiums, and employment benefits. Effective 7/1/2050. (SD1)

Issues: ✗ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Jan 23, 2025 Last action Dec 8, 2025

Maddy AI version diff · 1 comparison

What changed between versions

SB1629 → SB1629_SD1 · 4 edits

MODERATE

The bill was updated to reflect its first Senate amendment (SD1), changing the sponsor from the Senate to the Senate Majority Appointments Committee and adjusting metadata like revision numbers and dates. Substantively, the text was reorganized for clarity, the definition of a 'production facility' was expanded to explicitly exclude non-production buildings like hotels, and the effective date of the tax credits was delayed to July 1, 2050.

Scope change

The bill's scope remains focused on film and media tax credits, but the applicability timeline has been significantly altered by delaying the effective date to 2050.

TIMELINE

The effective date of the Act was changed from immediate approval to July 1, 2050, and the application of the new credits to taxable years beginning after December 31, 2024.

DEFINITION

The definition of 'production facility' was clarified to explicitly exclude buildings and facilities not used for pre-production, production, or post-production activities, such as hotels and lodging.

TECHNICAL

The bill header was updated to indicate it is an SD1 (Senate Majority Appointments Committee) version, and the sponsor designation was changed from Lance Ching (SB) to SMA (SMA Bill SD).

Formatting and spacing were adjusted throughout the document, including the removal of specific acreage size constraints in the definition of qualified production sites.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 14, 2025

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Feb 14, 2025

Committee

Reported from EDT (Stand. Com. Rep. No. 661) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 13, 2025

Upper · Passed

The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 4 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga; Aye(s) with reservations: Senator(s) Kim ; 1 No(es): Senator(s) Awa; and 0 Excused: none.

upper

Feb 10, 2025

Upper · Passed

The committee(s) on EDT has scheduled a public hearing on 02-13-25 1:01PM; Conference Room 229 & Videoconference.

upper

Jan 27, 2025

Committee

Referred to EDT, WAM.

upper

Jan 23, 2025

Introduced

Introduced.

upper

1 primary · 0 co-sponsors