(BIVN) – A bill to elevate Hawaiʻi’s film industry was signed into law on Monday.
State lawmakers hope Senate Bill 2580 (Act 185) will broadening access to Hawaiʻi’s film tax credit and expanding resources for production. The measure aims to increase program caps and new incentives for local hiring, long‑term productions and streaming platforms, and will align the state with modern production standards.
“I’ve seen firsthand how film brings people together and creates unique avenues for our community. These measures are key to Hawaiʻi’s long‑standing vision of diversifying our economy by strengthening the film industry,” said Governor Green. “These amendments will expand opportunities for local talent, while sharing our stories with audiences across the globe.”
From the Office of the Governor:
The Motion Picture, Digital Media and Film Production Income Tax Credit in Hawaiʻi was first established by Act 107, SLH 1997, to incentivize local production. Since its 1997 introduction, the credit has undergone numerous changes, most notably Act 217, SLH 2022, which raised base credits, lowered minimum spending requirements and implemented a per-project cap, among other revisions.
SB 2580 further amends the Motion Picture, Digital Media and Film Production Income Tax Credit, creating new incentives and developing administrative protections. Beginning with costs incurred after December 31, 2025, it provides an additional 5% credit for qualified productions that employ a workforce composed of at least 80% local hires.
Additionally, it raises the per‑production cap to $20,000,000, exempts productions with at least $60,000,000 in qualified costs from that cap and sets the aggregate annual cap at $60,000,000. Beginning with costs incurred after December 31, 2023, any unused portion of the aggregate cap will carry over to increase the next year’s cap.
“I was excited to introduce SB 2580, a crucial initiative designed to enhance our film tax credit in Hawaiʻi,” said Senator Lynne DeCoite, chair of the Senate Committee on Economic Development and Tourism (Hāna, East and Upcountry Maui, Moloka‘i, Lāna‘i, Kaho‘olawe and Molokini). “This legislation not only supports our vibrant film industry but also creates local jobs and stimulates economic growth. By attracting filmmakers to our beautiful islands, we can showcase Hawaiʻi’s unique culture and landscapes to the world. Together, we are building a sustainable future for our communities while promoting our state as a premier filming destination.”
“When productions choose Hawaiʻi, the benefits extend far beyond the screen. They support local vendors, restaurants, hotels, transportation companies and countless small businesses, while creating good-paying jobs for local residents,” said Representative Greggor Ilagan, chair of the House Committee on Economic Development (House District 4, Puna). “This bill strengthens an industry that invests directly in our communities and our workforce.”
Recognizing the evolution of the entertainment industry and the growing role of streaming services, the measure defines “streaming platform,” and expands “qualified production,” to include certain streaming projects and extends the credit’s sunset date to January 1, 2038. It also exempts from the general excise tax, certain reimbursements motion picture project employers receive from client companies for reasonable employment‑related costs for project workers or loan‑out companies.
“Mahalo to Governor Green, the Department of Business, Economic Development and Tourism, the Hawaiʻi State Legislature — especially Senator Lynn DeCoite — and everyone in Hawaiʻi’s film community who helped make this possible,” said actor and filmmaker Jason Momoa. “We’ve always had the talent, the culture and the stories. What we’ve needed is the opportunity to tell them here at home. Working on ‘Chief of War’ reminded me what’s possible when we invest in our own people and trust local voices to lead. This is an investment in Hawaiʻi’s future, our creative community and the next generation of storytellers who will share our islands with the world through an authentic lens.”
Hawaiʻi offers unique assets — remarkable landscapes, blended cultures and untold stories — and now structured financial and technical support. As national competition has placed increasing pressure on the state’s production industry, this measure reflects the leadership and vision necessary to ensure Hawai‘i remains a premier destination for film and television production.
