HB 1436 Summary

• Amends Section 235-17 of Hawaii Revised Statutes to modify requirements for the Department of Business, Economic Development, and Tourism regarding motion picture, digital media, and film production tax credits.

• Requires the department to publish on its website the names of qualified productions and the amount of tax credits certified per qualified production per filing year.

• Maintains existing departmental duties to maintain taxpayer records, track qualified production costs, and provide reports to the director of taxation and the legislature.

• Applies to taxable years beginning after December 31, 2022.