THE SENATE	S.B. NO.	2079
TWENTY-SEVENTH LEGISLATURE, 2014
STATE OF HAWAII

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 subsection (d) 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, including but not limited to those relating to noise, air and water pollution, and public health safety; and

(7) Work with the Hawaii film office and any appropriate state or county agencies if production takes place on property under the jurisdiction of a state or county agency."

     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) Productions that are unscripted or reality television programming."

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, 2014.

INTRODUCED BY:

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Report Title:

Hawaii Film Office; Motion Pictures, Digital Media, and Film Production Income Tax Credit

Description:

Requires film productions to comply with federal, state, and county laws in order to be eligible for the motion pictures, digital media, and film production income tax credit.  Requires the Hawaii film office to work with the appropriate state or county agency if a film production takes place on state or county property.  Prohibits unscripted or reality television programming from qualifying for the tax credit.

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.