Requires counties to waive permitting fees for certain film activity. Exempts entertainment payroll companies from the GET. Repeals an income tax exemption for persons engaged in the business of motion picture and television film production for taxable years beginning after 12/31/2023. Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit by providing an additional credit to qualified productions with a workforce of at least eighty percent local hires; requiring productions to contact all local labor unions servicing Hawaii's film industry to qualify for the credit; requiring qualified production costs of a taxpayer that exceed $1,000,000 to be certified by a CPA, rather than via tax opinion; increasing the aggregate cap amount on credits allowed in any given year, ramped down by one-sixth over five years beginning on 1/1/2028; and including broadcast and streaming platform productions under the credit. Applies the GET rate for manufacturers to productions. Exempts from the GET amounts received by a motion picture project employer from a client 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. Repeals certain tax exemptions and the Motion Picture, Digital Media, and Film Production Income Tax Credit on 1/1/2033. Appropriates funds. Effective 7/1/3000. (HD2)
Sponsored bills
Maddy summaryThis Senate Concurrent Resolution requests the State Auditor of Hawaii to assess the social and financial impacts of mandating health insurance coverage for brief cognitive assessments for individuals aged 50 and older. The resolution is tied to House Bill 1702, which proposes requiring insurers to cover these assessments to help detect early signs of cognitive decline and dementia. The Auditor must prepare a report analyzing potential costs, benefits, and effects on different populations, particularly groups at higher risk such as Native Hawaiians and individuals with Down syndrome. The report must be submitted to the Legislature no later than twenty days before the start of the 2027 legislative session.
Provides that any person who uses their property, including firearms, hunting animals, or vehicles, to hunt on private land without the permission of the owner or occupier of the land shall be subject to a fine for a first offense and have their property be subject forfeiture to the State for a second or subsequent offense. Effective 7/1/3000. (HD1)
Establishes a five-year Coastal Resilience Pilot Program within the Department of Business, Economic Development, and Tourism for the preservation of Mantokuji Bay. Allows the pilot program to be exempt from certain regulatory requirements. Requires the State Historic Preservation Division to conduct a streamlined historic preservation review. Establishes certain procedures for the discovery of Native Hawaiian skeletal remains. Requires annual reports to the Legislature. Sunsets 6/30/3005. Effective 7/1/3000. (HD1)
Establishes a temporary Solid Waste Management Working Group in the Office of the Governor to examine materials management policies and programs that reduce solid waste and protect the environment, and to present a list of alternative technologies to address solid waste management. Requires a report to the Legislature. Repeals 6/30/2027. Effective 7/1/2050. (SD1)
Maddy summarySB 328 creates an income tax credit for dairy farmers who convert their operations to hog farming, covering capital infrastructure costs like building new barns or equipment. It directly affects dairy farm owners planning to switch to hog production. The credit allows eligible farmers to reduce their state income tax liability based on qualifying conversion expenses. The bill takes effect on July 1, 3000, as stated in the official abstract.
Amends the definition of "eligible business activity" for State Enterprise Zone Program purposes to include retail sales of tangible personal property manufactured and sold in the enterprise zone to the final consumer, the processing of value-added agricultural products grown within an enterprise zone, the provision of professional services by health care professionals in health-care-related sectors, the use of advanced manufacturing to produce products, or the development of cybersecurity technology. Extends the eligibility period of the state business tax credit and general excise tax exemption for qualified businesses within state enterprise zones from 7 years to 9 years. Extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones engaged in the manufacturing of tangible personal property or the producing or processing of agricultural products from 10 years to 12 years. Makes the extension of the state business tax credit eligibility period applicable to taxable years beginning after 12/31/2025. Makes the extension of the general excise tax exemption eligibility period take effect on 1/1/2027. Effective 7/1/3000. (HD1)
Requires cooperative housing corporations, planned community associations, and condominium associations to allow owners to display the Hawaiian flag within the owner's property. Allows reasonable time, place, manner, and size restrictions on Hawaiian flag displays to protect a documented substantial interest of the association or corporation. Authorizes cooperative housing corporations, planned community associations, and condominium associations to impose stricter size restrictions on Hawaiian flag displays or eliminate the flagpole or have its height lowered if the documented substantial interest is related to health or safety. Effective 9/9/2129. (HD1)
Requires the Department of Hawaiian Home Lands and Department of Land and Natural Resources, in consultation with the Department of Health, to submit to the Legislature a report on the plan for the transfer of powers and duties of Kalaupapa Settlement prior to the Regular Session of 2027. (SD1)
Includes weekends and holidays as times where a reasonable warning or request to leave school premises is not required for a person to commit the offense of criminal trespass in the first degree. (SD1)