SB 1237 Summary

• Establishes the Hawaii Film Commission within the Department of Business, Economic Development, and Tourism with five members appointed by the governor (one from each county plus an ex officio director representative).

• Extends the sunset date of the motion picture, digital media, and film production income tax credit from January 1, 2033 to January 1, 2038, with restructured credit rates based on production location and resident versus non-resident payroll.

• Creates a new film studio tax credit for costs incurred to plan, design, and construct film studio infrastructure in Hawaii, with detailed specifications for eligible infrastructure components.

• Transfers all rights, powers, functions, and duties of the Hawaii State Film Office to the newly established Hawaii Film Commission, with the current film commissioner serving as initial executive director.

• Appropriates funds for one full-time equivalent executive director position within the Hawaii Film Commission and requests an audit of the Hawaii State Film Office covering fiscal years 2018-2019 through 2022-2023.