Bill Text: HI SB2079 | 2014 | Regular Session | Amended
Bill Title: Hawaii Film Office; Motion Picture, Digital Media, and Film Production Income Tax Credit
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Engrossed - Dead) 2014-04-17 - Conference Committee Meeting will reconvene on Tuesday 04-22-14 2:00PM in conference room 423. [SB2079 Detail]
Download: Hawaii-2014-SB2079-Amended.html
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THE SENATE |
S.B. NO. |
2079 |
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TWENTY-SEVENTH LEGISLATURE, 2014 |
S.D. 2 |
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STATE OF HAWAII |
H.D. 1 |
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A BILL FOR AN ACT
RELATING TO THE MOTION PICTURES, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 235-17, Hawaii Revised Statutes, is amended as follows:
1. By amending subsections (d) and (e) to read:
"(d) To qualify for this tax credit, a production shall:
(1) Meet the definition of a qualified production specified in subsection (l);
(2) Have qualified production costs totaling at least $200,000;
(3) Provide the State, at a minimum, a shared-card, end-title screen credit, where applicable;
(4) Provide evidence of reasonable efforts to hire
local talent and crew; [and]
(5) Provide evidence of financial or in-kind
contributions or educational or workforce development efforts, in partnership
with related local industry labor organizations, educational institutions, or
both, toward the furtherance of the local film and television and digital media
industries[.];
(6) Comply with all applicable statutes, ordinances, rules, and regulations of the federal, state, and county governments; and
(7) Secure all necessary film permit approvals with appropriate state or county film offices and any appropriate state or county agencies if production takes place on property under the jurisdiction of a state or county agency.
(e) On or after July 1, 2006, no qualified production cost that has been financed by investments for which a credit was claimed by any taxpayer pursuant to section 235-110.9 is eligible for credits under this section. On or after July 1, 2014, no qualified production costs financed by state funds are eligible for credits under this section."
2. By amending the definition of "qualified production" in subsection (l) to read:
""Qualified production":
(1) Means a production, with expenditures in the State, for the total or partial production of a feature-length motion picture, short film, made-for-television movie, commercial, music video, interactive game, television series pilot, single season (up to twenty‑two episodes) of a television series regularly filmed in the State (if the number of episodes per single season exceeds twenty‑two, additional episodes for the same season shall constitute a separate qualified production), television special, single television episode that is not part of a television series regularly filmed or based in the State, national magazine show, or national talk show. For the purposes of subsections (d) and (j), each of the aforementioned qualified production categories shall constitute separate, individual qualified productions; and
(2) Does not include:
(A) News;
(B) Public affairs programs;
(C) Non-national magazine or talk shows;
(D) Televised sporting events or activities;
(E) Productions that solicit funds;
(F) Productions produced primarily for
industrial, corporate, institutional, or other private purposes; [and]
(G) Productions that include any material or
performance prohibited by chapter 712[.]; and
(H) Reality television."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2050, and apply to taxable years beginning after December 31, 2013.
Report Title:
Hawaii Film Office; Motion Picture, Digital Media, and Film Production Income Tax Credit
Description:
Requires film productions to comply with federal, state, and county laws and secure all necessary film permit approvals with appropriate state or county film offices and any appropriate state or county agencies if a film production takes place on state or county property, in order to be eligible for the motion picture, digital media, and film production income tax credit. Prohibits qualified production costs that have been financed with state funds from qualifying for the motion picture, digital media, and film production income tax credit after 7/1/2014. Prohibits reality television from qualifying for the tax credit. (SB2079 HD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
