HI HB2271

Establishes a workforce development incentive rebate program administered by the Department of Business, Economic Development, and Tourism, effective January 1, 2025, to incentivize local independent film and television productions.

Provides eligible employers a rebate equal to 50 percent of all Hawaii W-2 wages paid for filming of film, television, commercial, and print projects, capped at $50,000 per employee per project and $1,000,000 total per project.

Requires eligible employers to submit project information, cost reports, payroll reports, and Hawaii income tax withholding forms (HW-2) quarterly or after project completion, with rebates issued within 30 days.

Defines eligible employers as common law employers that hire employees, are registered to do business in Hawaii, obtain a general excise license number, and maintain production insurance.

Prohibits employers from claiming both the new workforce development incentive rebate and the existing motion picture, digital media, and film production income tax credit for the same project; excludes rebates from income tax and general excise tax.