Loading chat...
HI HB1314
Bill
Status
1/25/2023
Primary Sponsor
Lisa Kitagawa
Click for details
AI Summary
-
Amends Section 235-17, Hawaii Revised Statutes, to modify qualification requirements for the motion picture, digital media, and film production income tax credit.
-
Changes requirement from "be compliant" to "provide evidence of reasonable efforts to comply" with all applicable requirements under title 14, including tax return filing and payments.
-
Adds provision requiring taxpayers to receive notice and an opportunity to cure any failure to meet the tax credit requirements.
-
Clarifies that nothing in the subsection waives any requirement or extends the time to perform any act required in the section.
-
Effective date: June 30, 3000.
Legislative Description
Relating To Taxes.
Motion Picture, Digital Media, and Film Production Income Tax Credit
Last Action
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 none excused (0).
2/15/2023