HI HB1495

Prohibits productions from qualifying for the motion picture, digital media, and film production tax credit if they hire or compensate any state or county employee whose official capacity involves issuing film permits or facilitating film production.

Adds a new requirement (subsection d(7)) that qualified productions must not hire or compensate employees of the state or county related to film permit issuance or film production facilitation.

Requires taxpayers claiming the tax credit to identify in their annual sworn statement to the Department of Business, Economic Development, and Tourism any state or county employees whose official capacity is related to issuing film permits or facilitating film production.

Maintains existing tax credit requirements including minimum qualified production costs of $200,000, Hawaii promotion credit, evidence of local hiring efforts, and contributions to local workforce development.

Applies to taxable years beginning after December 31, 2021.