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Legislative record

SB 2796STATE · HawaiiIntroduced

RELATING TO TAXATION.

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)

Voted 2/12/2026

Roll-call record

How representatives voted

5 yea·0 nay

Docket history

Action history

  1. 2/12/2026Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
  2. 2/12/2026Reported from EDT (Stand. Com. Rep. No. 2211) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
  3. 2/3/2026The 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.
  4. 1/30/2026The committee(s) on EDT has scheduled a public hearing on 02-03-26 1:00PM; Conference Room 229 & Videoconference.
  5. 1/30/2026Referred to EDT, WAM.
  6. 1/26/2026Passed First Reading.
  7. 1/23/2026Introduced.