HI HB2168

Adds a new 35% income tax credit option for qualified film and digital media production costs incurred in counties with populations of 700,000 or less, in addition to the existing 20% and 25% credit options.

Requires that at least 55% of the production crew be hired from the county where production costs are incurred to qualify for the 35% tax credit.

Exempts screenwriters, producers, and on-camera/voice talent from the 55% local hiring requirement, as these roles principally contribute to creative direction and narrative.

Effective date of December 31, 2018.