HI HB1309

Establishes digital media enterprise subzones within a specified mile radius of University of Hawaii campuses located in existing enterprise zones, with initial limitation to University of Hawaii-West Oahu through June 30, 2013.

Creates a digital media enterprise subzone workforce development tax credit equal to an unspecified percentage of wages paid to Hawaii resident animation and visual effects personnel by qualified businesses.

Requires qualified animation or visual effects businesses to meet minimum qualified labor costs of $200,000 annually, maintain accurate employee records, and demonstrate reasonable efforts to hire Hawaii residents to claim the tax credit.

Defines "animation or visual effects" as digitally-created work for feature films, television, commercials, music videos, and interactive games, excluding audio effects, in-camera effects, credit rolls, and editing-based work.

Establishes reporting requirements to the Department of Business, Economic Development, and Tourism within 90 days of each tax year, including qualified labor costs, tax credits claimed, and resident personnel counts by category and county; sections sunset June 30, 2021.