This bill establishes an income tax credit for film and digital media productions operating in Hawaii to encourage local investment in the industry. The credit provides a percentage of qualified production costs, offering 22% for projects in counties with over 700,000 residents and 27% for those in smaller counties, with an additional 5% bonus for productions that hire at least 80% local workers. To claim the credit, producers must submit sworn statements and independent third-party certifications detailing their spending and hiring practices to state agencies. The total credit available per production is capped at $20 million, though this limit does not apply to projects with at least $60 million in qualified costs, while the overall annual credit pool is set at $60 million.
This message informs the Hawaii Legislature that Governor Josh Green signed HB1920 into law on July 8, 2026. The bill amends state tax statutes to allow taxpayers to claim a low-income housing tax credit regardless of their eligibility for the federal version of the same credit. It also permits partnerships and limited liability companies to transfer or sell these tax credits to other taxpayers, even if those recipients do not own an interest in the qualifying building. The law takes effect immediately upon approval and includes specific provisions regarding how the credit can be allocated and transferred.
This bill, signed into law on May 21, 2026, establishes income tax credits for individuals and businesses in Hawaii who install renewable energy systems. The primary mechanism provides a 35% tax credit for solar energy systems and a 20% credit for wind-powered systems, subject to specific cost caps that vary by property type and system size. To prevent large-scale commercial projects from receiving excessive credits, the law excludes systems with a capacity of five megawatts or more that require a new power purchase agreement approved after December 31, 2019. The bill also includes special provisions for solar systems integrated with pumped hydroelectric storage and allows multiple owners of a single system to share the credit based on their financial contribution.
This Senate resolution urges the governor of Hawaii to reconsider his decision not to allow the state to participate in the federal Education Freedom Tax Credit Program. The program offers a federal tax credit of up to $1,700 for donations to scholarship organizations, which can then be used to provide educational scholarships to low- and middle-income students for private school tuition, tutoring, and other educational expenses. Hawaii would need to opt-in to the program to become a participating state, and the bill highlights that the program is funded through private contributions rather than state tax dollars. The resolution notes that 23 states have already opted in and that Hawaii's current education proficiency rates are relatively low, suggesting potential benefits from expanding educational choice options.
This bill urges the Governor of Hawaii to reconsider the decision not to allow the state to participate in the Federal Education Freedom Tax Credit Program. The program would provide federal tax credits of up to $1,700 for donations to scholarship organizations, which could then be used to fund scholarships for K-12 students from low- and middle-income households. By opting in, Hawaii would enable families to use these funds for private school tuition, tutoring, and other educational support services without reducing public school funding. The resolution requests that the state designate local scholarship organizations to receive donations, thereby expanding educational options for Hawaii students.
This House Resolution urges the Governor of Hawaii to reconsider the decision to exclude the state from the Federal Education Freedom Tax Credit Program, which would allow families to use federal tax credits to fund scholarships for private school tuition and education services. The program, set to begin in 2027, is funded through private donations and federal tax incentives rather than state money, and it is available only to states that opt in. Currently, 23 states have chosen to participate, while Hawaii has not, meaning local families would miss out on additional funding opportunities for education choice options. The resolution highlights that Hawaii's current proficiency rates in reading and math are low, suggesting that participating could provide more financial resources to support students.
This Hawaii House Resolution urges the U.S. Congress to pass H.R. 2687, the End Kidney Deaths Act, which would create a federal tax credit system to encourage living kidney donations to strangers. The bill aims to address kidney disease disparities affecting rural and low-income communities by increasing the number of available organ donors through financial incentives for non-directed donations. The resolution highlights that kidney transplantation is more effective than dialysis for saving lives and reducing long-term healthcare costs, while noting that existing donor protections remain in place. This measure is presented as a bipartisan effort to expand access to life-saving transplants and reduce the number of patients waiting for kidneys.
This Senate Concurrent Resolution urges the Governor of Hawaii to reconsider the decision to opt out of the Federal Education Freedom Tax Credit Program, which would allow Hawaii to participate in a federal scholarship initiative. The bill explains that the program provides federal tax credits to donors who contribute to scholarship organizations, with funds used to offer educational scholarships to K-12 students from low- and middle-income households. If Hawaii were to opt in, the state could designate local scholarship organizations to receive donations, potentially expanding educational options for families without reducing public school funding. The resolution highlights that 23 states have already joined the program and notes Hawaii's current academic performance statistics as context for why participation might be beneficial. This document is a non-binding recommendation rather than a law, as it does not directly change policy but instead asks the Governor to review the decision.
Requires the Department of Business, Economic Development, and Tourism, in collaboration with the Department of Taxation, to study the effectiveness of tax expenditures, prepare summary descriptive statistics, submit annual reports to the Legislature, and develop appropriate schedules and tax return forms to collect adequate information for evaluation of tax expenditures. Authorizes Department of Business, Economic Development, and Tourism staff to access certain information on tax returns to conduct evaluations of tax expenditures. Applies to taxable years beginning after 12/31/2026. (CD1)
Increases the qualified production credit from twenty-two per cent to twenty-seven per cent in any county of the State with a population of over seven hundred thousand and twenty-seven per cent to thirty-two per cent in any county of the State with a population of less than seven hundred thousand. Lifts the per production cap of $17,000,000 for productions with qualified expenditures of $60,000,000 per project. Increases the annual cap to $60,000,000 from $50,000,000 for the total amount of the motion picture, digital media, and film production income tax credit allowed under section 235-17, HRS, and extends the sunset date of the tax credit to January 1, 2038. Clarifies and amends the requirement for an independent third-party certification and expands the definition of "qualified production" to include streaming platforms for the motion picture, digital media, and film production income tax credit. Includes a definition of "streaming platform".
