HI HB2382

Establishes digital media enterprise subzones within a specified mile radius of University of Hawaii campuses that are also located in existing enterprise zones, with initial focus on UH-West Oahu through July 1, 2012.

Creates a digital media infrastructure tax credit equal to a specified percentage of base investment in qualified production and postproduction facilities located within these subzones, with a maximum annual authorization limit and ten-year carryforward for unused credits.

Provides a workforce development tax credit for qualified animation and visual effects businesses located in digital media enterprise subzones, allowing a specified percentage credit on wages paid to Hawaii resident employees with minimum qualified labor costs of $200,000.

Renames the Hawaii television and film development special fund to the Hawaii film office special fund and revises its use to support operations of the Hawaii film office, including staff positions existing as of November 1, 2009.

Effective July 1, 2020, with the digital media tax incentive provisions (sections 2-5) set to automatically repeal ten years after the effective date.