Relating To The Motion Picture, Digital Media, And Film Production Income Tax Credit.
Last status update Jul 7, 2026
What this measure contains
Amends the Motion Picture, Digital Media, and Film Production Income Tax Credit (tax credit) by, beginning for costs incurred after 12/31/2025, providing an additional credit to qualified productions with a workforce of at least eighty percent local hires; requiring each taxpayer claiming the tax credit to submit an independent third-party certification verifying certain information to the Department of Business, Economic Development, and Tourism; increasing the per-production cap amount to $20,000,000 and excluding qualified productions that incur at least $60,000,000 of qualified production costs from the per-production cap amount; changing the aggregate cap amount to $60,000,000; providing that, beginning for costs incurred after 12/31/2023, if the total amount of tax credits claimed in a year is less than the aggregate cap amount, the cap for the subsequent year shall be increased by the unclaimed amount; defining "streaming platform" and amending the definition of "qualified production" to include certain streaming productions; and extending the sunset date of the tax credit to 1/1/2038. Exempts from the general excise tax certain amounts received by a motion picture project employer from a client company that represent reimbursements for costs paid or incurred by the client company for reasonable employment-related costs of motion picture project workers or loan-out companies. (CD1)
Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.
Read the full bill at its source ↗Bill text and versions
Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.
- Introduced · Official document ↗· Jan 22, 2026
- Amended · Official document ↗· Feb 10, 2026
- Amended · Official document ↗· Feb 23, 2026
- Amended · Official document ↗· Mar 24, 2026
- Amended · Official document ↗· May 2, 2026
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.
- Introduced
- SD1by EDT
- SD2by WAM
- HD1by ECD
- CD1by Conference
Decision stages
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Economic Development and Technology (EDT) on the introduced draft: Passed, with amendments, reported as SD1
5 aye · 0 no · 0 excused · Source roll call
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Ways and Means (WAM) on SD1: Passed, with amendments, reported as SD2
11 aye · 0 no · 2 excused · Source roll call
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Senate third reading on SD2: Passed
24 aye · 0 no · 1 excused
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House ECD committee on SD2: Passed, with amendments, reported as HD1
6 aye · 0 no · 0 excused
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House second reading on HD1: Passed
48 aye · 0 no · 2 excused
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House FIN committee on HD1: Passed, unamended
16 aye · 0 no · 0 excused
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House third reading on HD1: Passed
49 aye · 0 no · 1 excused
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Senate conference managers on HD1: Passed, with amendments, reported as CD1
4 aye · 0 no · 0 excused · Source roll call
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House conference managers on HD1: Passed, with amendments, reported as CD1
3 aye · 0 no · 0 excused · Source roll call
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Senate final reading on CD1: Passed
25 aye · 0 no · 0 excused
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House final reading on CD1: Passed
48 aye · 2 no · 1 excused
Senate members along the path
| Member | EDT Introduced | WAM SD1 | Third reading SD2 | Conference HD1 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|
| Lynn DecoiteSD-007 | Aye | Aye | Aye | Aye | Aye | |
| Donovan CruzSD-017 | Aye | Aye | Aye | |||
| Brandon ElefanteSD-016 | Aye | Aye | Aye | |||
| Kurt FevellaSD-020 | Aye | Aye | Aye | Aye | Aye | |
| Carol FukunagaSD-011 | Aye | Aye | Aye | Aye | ||
| Troy HashimotoSD-005 | Aye | Aye | Aye | |||
| Les IharaSD-010 | Excused | Aye | ||||
| Lorraine InouyeSD-001 | Aye | Aye | Aye | |||
| Dru KanuhaSD-003 | Aye | Aye | Aye | |||
| Michelle KidaniSD-018 | Excused | Aye | Aye | |||
| Donna KimSD-014 | Aye | Aye | Aye | Aye | ||
| Chris LeeSD-025 | Aye | Aye | Aye | |||
| Sharon MoriwakiSD-012 | Aye | Aye | Aye | |||
| Tim RichardsSD-004 | Excused | Aye | Aye | |||
| Glenn WakaiSD-015 | Aye | Aye | Aye | Aye | Aye |
10 more Senate members only counted as floor ayes
| Member | EDT Introduced | WAM SD1 | Third reading SD2 | Conference HD1 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|
| Brenton AwaSD-023 | Aye | Aye | ||||
| Stanley ChangSD-009 | Aye | Aye | ||||
| Samantha DeCorteSD-022 | Aye | Aye | ||||
| Rachele Fernandez LamosaoSD-019 | Aye | Aye | ||||
| Mike GabbardSD-021 | Aye | Aye | ||||
| Jarrett KeohokaloleSD-024 | Aye | Aye | ||||
| Ronald KouchiSD-008 | Aye | Aye | ||||
| Angus McKelveySD-006 | Aye | Aye | ||||
| Karl RhoadsSD-013 | Aye | Aye | ||||
| Joy San BuenaventuraSD-002 | Aye | Aye |
House members along the path
| Member | ECD SD2 | Second reading HD1 | FIN HD1 | Third reading HD1 | Conference HD1 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|---|
| Elle CochranHD-014 | Aye | Excused | No | Aye → No at House final reading (CD1) | |||
| Nicole LowenHD-007 | Aye | Aye | No | Aye → No at House final reading (CD1) | |||
| David AlcosHD-041 | Aye | Aye | Aye | Excused | |||
| Joe GedeonHD-018 | Aye | Aye | Aye | Aye | Aye | Aye | |
| Daisy HartsfieldHD-036 | Aye | Aye | Aye | Aye | |||
| Ikaika HusseyHD-029 | Aye | Aye | Aye | Aye | Aye | Aye | |
| Greggor IlaganHD-004 | Aye | Aye | Aye | Aye | Aye | ||
| Sue Keohokapu-Lee LoyHD-002 | Aye | Aye | Aye | Aye | |||
| Lisa KitagawaHD-048 | Aye | Aye | Aye | Aye | |||
| Matthias KuschHD-001 | Aye | Aye | Aye | Aye | |||
| Mike LeeHD-050 | Aye | Aye | Aye | Aye | |||
| Lauren MatsumotoHD-038 | Excused | Aye | Aye | ||||
| Tyson MiyakeHD-010 | Aye | Aye | Aye | Aye | |||
| Daynette MorikawaHD-017 | Aye | Aye | Aye | Aye | |||
| Amy PerrusoHD-046 | Excused | Aye | Aye | Aye | |||
| Julie Reyes OdaHD-040 | Aye | Aye | Aye | Aye | |||
| Jenna TakenouchiHD-027 | Aye | Aye | Aye | Aye | |||
| Adrian TamHD-024 | Aye | Aye | Aye | Aye | |||
| Shirley Ann TemploHD-030 | Aye | Aye | Aye | Aye | Aye | ||
| Chris ToddHD-003 | Aye | Aye | Aye | Aye | |||
| Kyle YamashitaHD-012 | Aye | Aye | Aye | Aye | Aye |
30 more House members only counted as floor ayes
| Member | ECD SD2 | Second reading HD1 | FIN HD1 | Third reading HD1 | Conference HD1 | Final reading CD1 | Change along the path |
|---|---|---|---|---|---|---|---|
| Terez AmatoHD-011 | Aye | Aye | Aye | ||||
| Della au BelattiHD-026 | Aye | Aye | Aye | ||||
| Cory ChunHD-035 | Aye | Aye | Aye | ||||
| Luke EvslinHD-016 | Aye | Aye | Aye | ||||
| Diamond GarciaHD-042 | Aye | Aye | Aye | ||||
| Andrew GarrettHD-022 | Aye | Aye | Aye | ||||
| Tina GrandinettiHD-020 | Aye | Aye | Aye | ||||
| Mark HashemHD-019 | Aye | Aye | Aye | ||||
| Linda IchiyamaHD-031 | Aye | Aye | Aye | ||||
| Kim IwamotoHD-025 | Aye | Aye | Aye | ||||
| Kirstin KahaloaHD-006 | Aye | Aye | Aye | ||||
| Jeanne KapelaHD-005 | Aye | Aye | Aye | ||||
| Darius KilaHD-044 | Aye | Aye | Aye | ||||
| Sam KongHD-033 | Aye | Aye | Aye | ||||
| Trish La ChicaHD-037 | Aye | Aye | Aye | ||||
| Lisa MartenHD-051 | Aye | Aye | Aye | ||||
| Scot MatayoshiHD-049 | Aye | Aye | Aye | ||||
| Chris MuraokaHD-045 | Aye | Aye | Aye | ||||
| Nadine NakamuraHD-015 | Aye | Aye | Aye | ||||
| Ikaika OldsHD-023 | Aye | Aye | Aye | ||||
| Elijah PierickHD-039 | Aye | Aye | Aye | ||||
| Mahina PoepoeHD-013 | Aye | Aye | Aye | ||||
| Sean QuinlanHD-047 | Aye | Aye | Aye | ||||
| Michael RatcliffeHD-028 | Aye | ||||||
| Jackson SayamaHD-021 | Aye | Aye | Aye | ||||
| Garner ShimizuHD-032 | Aye | Aye | Aye | ||||
| Kanani SouzaHD-043 | Aye | Aye | Aye | ||||
| Gregg TakayamaHD-034 | Aye | Aye | Aye | ||||
| David TarnasHD-008 | Aye | Aye | Aye | ||||
| Justin WoodsonHD-009 | Aye | Aye | Aye |
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
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Introduced.
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Passed First Reading.
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Referred to EDT, WAM.
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The committee(s) on EDT has scheduled a public hearing on 02-03-26 1:00PM; Conference Room 229 & Videoconference.
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The 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.
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Reported from EDT (Stand. Com. Rep. No. 2149) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
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Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
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The committee(s) on WAM will hold a public decision making on 02-19-26 10:30AM; Conference Room 211 & Videoconference.
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The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Kidani, Richards.
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Reported from WAM (Stand. Com. Rep. No. 2714) with recommendation of passage on Third Reading, as amended (SD 2).
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48 Hrs. Notice 03-05-26.
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Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 24; Aye(s) with reservations: none. Noes, 0 (none). Excused, 1 (Senator(s) Ihara). Transmitted to House.
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Received from Senate (Sen. Com. No. 27) in amended form (SD 2).
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Pass First Reading
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Referred to ECD, FIN, referral sheet 15
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Bill scheduled to be heard by ECD on Friday, 03-13-26 10:00AM in House conference room 423 VIA VIDEOCONFERENCE.
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This measure has been deleted from the meeting scheduled on Friday 03-13-26 10:00AM in conference room 423 VIA VIDEOCONFERENCE.
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Bill scheduled to be heard by ECD on Friday, 03-20-26 9:30AM in House conference room 423 VIA VIDEOCONFERENCE.
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The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.
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Reported from ECD (Stand. Com. Rep. No. 1426-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
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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 Representative(s) Matsumoto, Perruso excused (2).
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Bill scheduled to be heard by FIN on Thursday, 04-02-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE.
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The committee(s) on FIN recommend(s) that the measure be deferred until 04-07-26.
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Bill scheduled for decision making on Tuesday, 04-07-26 10:10AM in conference room 308 VIA VIDEOCONFERENCE.
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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; 0 Noes: none; and 0 Excused: none.
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Reported from FIN (Stand. Com. Rep. No. 1999-26), recommending passage on Third Reading.
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Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate.
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Received from House (Hse. Com. No. 515).
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Senate disagrees with House amendments.
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Received notice of disagreement (Sen. Com. No. 564).
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House Conferees Appointed: Ilagan, Hussey Co-Chairs; Gedeon.
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Received notice of appointment of House conferees (Hse. Com. No. 800).
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Senate Conferees Appointed: DeCoite Chair; Wakai Co-Chair; Fukunaga, Fevella.
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Received notice of Senate conferees (Sen. Com. No. 723).
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Conference committee meeting scheduled for 04-27-26 9:00AM; CR 411.
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Conference committee meeting to reconvene on 04-28-26 9:00AM; Conference Room 411.
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Conference committee meeting to reconvene on 04-30-26 9:00AM; Conference Room 411.
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Conference Committee Meeting will reconvene on Friday 05-01-26 8:01AM in conference room 411.
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Conference Committee Meeting will reconvene on Friday, 05-01-26 at 11:30AM in Conference Room 411.
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The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 4 Aye(s): Senator(s) DeCoite, Wakai, Fukunaga, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
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The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Ilagan, Hussey, Gedeon; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.
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Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 202-26).
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48 Hrs. Notice (as amended CD 1) 05-06-26.
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Reported from Conference Committee (Conf Com. Rep. No. 202-26) as amended in (CD 1).
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Forty-eight (48) hours notice Wednesday, 05-06-26.
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Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none).
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Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Cochran, Lowen voting no (2) and Representative(s) Alcos excused (1).
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Received notice of Final Reading (Sen. Com. No. 816).
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Received notice of passage on Final Reading in House (Hse. Com. No. 888).
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Enrolled to Governor.
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Act 185, 07/06/2026 (Gov. Msg. No. 1287).
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Act 185, on 07/06/2026 (Gov. Msg. No. 1287).