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HB2590HIEngrossed 2026 Regular Session

Relating To Taxation.

Last status update Mar 5, 2026

What this measure contains

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 certain 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. Requires persons making payment to a loan-out company and claiming the Motion Picture, Digital Media, and Film Production Income Tax Credit to deduct and withhold an amount exceeding the amount actually due for all payments made to the loan-out company for services performed in the State. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)

Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.

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Source: legiscan· Loaded Oct 30, 2026· Snapshot export date not suppliedOriginal record ↗

Bill text and versions

Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.

Related measures

  • SB2796— Same As

Related measures may contain different language or follow different histories.

How this measure moved

Legislative path

Each stage below is a recorded decision from the official measure history, attached to the draft it considered. A member's row follows their votes from the first draft to the latest, and a highlighted vote marks where it changed. Committee and conference votes list every member by name. Floor votes list only exceptions; members serving that day who aren't named are shown as ayes in a dashed outline.

  1. Introduced
  2. HD1by ECD
  3. SD1by EDT

Companion measure: SB2796. A companion follows its own path; its votes are not combined with this one.

Decision stages

  1. House ECD committee on the introduced draft: Passed, with amendments, reported as HD1

    7 aye · 0 no · 0 excused

  2. House second reading on HD1: Passed

    50 aye · 0 no · 0 excused

  3. House FIN committee on HD1: Passed, unamended

    16 aye · 0 no · 0 excused

  4. House third reading on HD1: Passed

    48 aye · 1 aye with reservations · 0 no · 1 excused

  5. Economic Development and Technology (EDT) on HD1: Passed, with amendments, reported as SD1

    3 aye · 0 no · 2 excused · Source roll call

Senate members along the path

Senate members' votes at each stage of HB2590
MemberEDT
HD1		Change along the path
Lynn DecoiteSD-007Aye
Kurt FevellaSD-020Excused
Carol FukunagaSD-011Aye
Donna KimSD-014Excused
Glenn WakaiSD-015Aye

House members along the path

House members' votes at each stage of HB2590
MemberECD
Introduced		Second reading
HD1		FIN
HD1		Third reading
HD1		Change along the path
David AlcosHD-041AyeAyeAye
Joe GedeonHD-018AyeAyeAyeAye
Daisy HartsfieldHD-036AyeAyeAye
Daniel HoltHD-028Aye
Ikaika HusseyHD-029AyeAyeAyeAye
Greggor IlaganHD-004AyeAyeAye
Kim IwamotoHD-025AyeAye*Added reservations at House third reading (HD1)
Sue Keohokapu-Lee LoyHD-002AyeAyeAye
Lisa KitagawaHD-048AyeAyeAye
Matthias KuschHD-001AyeAyeAye
Mike LeeHD-050AyeAyeAye
Tyson MiyakeHD-010AyeAyeAye
Daynette MorikawaHD-017AyeAyeAye
Amy PerrusoHD-046AyeAyeExcused
Julie Reyes OdaHD-040AyeAyeAye
Jenna TakenouchiHD-027AyeAyeAye
Adrian TamHD-024AyeAyeAye
Shirley Ann TemploHD-030AyeAyeAyeAye
Chris ToddHD-003AyeAyeAye
Kyle YamashitaHD-012AyeAyeAyeAye
31 more House members only counted as floor ayes
MemberECD
Introduced		Second reading
HD1		FIN
HD1		Third reading
HD1		Change along the path
Terez AmatoHD-011AyeAye
Della au BelattiHD-026AyeAye
Cory ChunHD-035AyeAye
Elle CochranHD-014AyeAye
Luke EvslinHD-016AyeAye
Diamond GarciaHD-042AyeAye
Andrew GarrettHD-022AyeAye
Tina GrandinettiHD-020AyeAye
Mark HashemHD-019AyeAye
Linda IchiyamaHD-031AyeAye
Kirstin KahaloaHD-006AyeAye
Jeanne KapelaHD-005AyeAye
Darius KilaHD-044AyeAye
Sam KongHD-033AyeAye
Trish La ChicaHD-037AyeAye
Nicole LowenHD-007AyeAye
Lisa MartenHD-051AyeAye
Scot MatayoshiHD-049AyeAye
Lauren MatsumotoHD-038AyeAye
Chris MuraokaHD-045AyeAye
Nadine NakamuraHD-015AyeAye
Ikaika OldsHD-023AyeAye
Elijah PierickHD-039AyeAye
Mahina PoepoeHD-013AyeAye
Sean QuinlanHD-047AyeAye
Jackson SayamaHD-021AyeAye
Garner ShimizuHD-032AyeAye
Kanani SouzaHD-043AyeAye
Gregg TakayamaHD-034AyeAye
David TarnasHD-008AyeAye
Justin WoodsonHD-009AyeAye

Aye named · Aye* with reservations · Aye floor vote, not named as an exception · No · Excused · Changed reversed from the previous vote

Names are matched to legislators only when exactly one person fits; every printed name on this measure was matched. A missing vote means no record was found for that member at that stage, not a no vote. Committee codes follow the Legislature's abbreviations.Official measure history ↗

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Legislative history

  1. Introduced and Pass First Reading.

  2. Referred to ECD, FIN, referral sheet 6

  3. Bill scheduled to be heard by ECD on Friday, 02-06-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.

  4. The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.

  5. Reported from ECD (Stand. Com. Rep. No. 429-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

  6. Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).

  7. Bill scheduled to be heard by FIN on Monday, 03-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.

  8. The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.

  9. Reported from FIN (Stand. Com. Rep. No. 776-26), recommending passage on Third Reading.

  10. Passed Third Reading with Representative(s) Iwamoto voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.

  11. Received from House (Hse. Com. No. 122).

  12. Passed First Reading.

  13. Referred to EDT, WAM.

  14. The committee(s) on EDT has scheduled a public hearing on 03-17-26 1:00PM; Conference Room 229 & Videoconference.

  15. The committee(s) on EDT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDT were as follows: 3 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Kim, Fevella.

  16. Reported from EDT (Stand. Com. Rep. No. 3148) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

  17. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

Bill sponsors