HB 1982

  • Hawaii House Bill
  • 2022 Regular Session
  • Introduced in House Mar 10, 2022
  • Passed House Mar 08, 2022
  • Passed Senate Apr 12, 2022
  • Governor

Relating To Taxes.

Abstract

Beginning 1/1/2023, requires every person making payment to a loan-out company and claiming the motion picture, digital media, and film production income tax credit to withhold and remit to DOTAX a portion of all payments to the loan-out company; increases the amount of the tax credit; amends the requirements to claim the tax credit, including reducing the amount of qualified productions costs; removes the requirement for productions to submit a verification review by a qualified certified public accountant when applying for the tax credit; requires the report by DBEDT to include the dollar amount claimed, name of the company, and name of the qualified production of the taxpayer; changes the time frame for DBEDT to issue a letter to the taxpayer claiming the tax credit; increases the cap of the claimable amount of the tax credit; requires taxpayers to submit a fee to DBEDT; and clarifies the definition of "qualified production costs". Extends the period during which excess income tax credits may be claimed to 12/31/2032. Authorizes, and appropriates funds for, DOTAX to establish 2 full-time equivalent tax auditor positions. Requires, and appropriates funds for, DBEDT to establish 1 full-time equivalent program specialist position. (CD1)

Bill Sponsors (14)

Votes


Actions


Jun 27, 2022

Senate

Act 217, 06/27/2022 (Gov. Msg. No. 1318).

House

Act 217, on 06/27/2022 (Gov. Msg. No. 1318).

May 05, 2022

Senate

Received notice of passage on Final Reading in House (Hse. Com. No. 824).

May 04, 2022

House

Transmitted to Governor.

May 03, 2022

House

Received notice of Final Reading (Sen. Com. No. 946).

House

Passed Final Reading as amended in CD 1 with none voting aye with reservations; none voting no (0) and none excused (0).

Senate

Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.

Apr 29, 2022

Senate

The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 4 Aye(s): Senator(s) Wakai, Keith-Agaran, Riviere, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

Senate

48 Hrs. Notice (as amended CD 1) 05-03-22.

Senate

Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 121-22).

House

Forty-eight (48) hours notice Tuesday 05-03-22.

House

Reported from Conference Committee (Conf Com. Rep. No. 121-22) as amended in (CD 1).

House

The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 4 Ayes: Representative(s) Quinlan, Holt, D. Kobayashi, Okimoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

Apr 28, 2022

House

Conference Committee Meeting will reconvene on Friday 04-29-22 10:30AM in conference room 325.

Apr 27, 2022

House

Conference Committee Meeting will reconvene on Thursday 04-28-22 10:30AM in conference room 325.

Apr 25, 2022

House

Conference Committee Meeting will reconvene on Wednesday 04-27-22 10:30AM in conference room 325.

Apr 22, 2022

House

Bill scheduled for Conference Committee Meeting on Monday, 04-25-22 10:30AM in conference room 325.

Apr 19, 2022

Senate

Received notice of appointment of House conferees (Hse. Com. No. 718).

Apr 18, 2022

House

House Conferees Appointed: Quinlan, Holt Co-Chairs; D. Kobayashi, Okimoto.

House

Received notice of Senate conferees (Sen. Com. No. 872).

Senate

Senate Conferees Appointed: Wakai Chair; Keith-Agaran Co-Chair; Riviere, Fevella.

Senate

Received notice of disagreement (Hse. Com. No. 715).

Apr 14, 2022

House

House disagrees with Senate amendment (s).

Apr 12, 2022

Senate

Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

House

Returned from Senate (Sen. Com. No. 813) in amended form (SD 2).

Apr 08, 2022

Senate

48 Hrs. Notice 04-12-22.

Senate

Reported from WAM (Stand. Com. Rep. No. 3937) with recommendation of passage on Third Reading, as amended (SD 2).

Apr 05, 2022

Senate

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, Inouye, Kanuha, Kidani, Misalucha, Moriwaki, Shimabukuro, Taniguchi, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

Apr 01, 2022

Senate

The committee(s) on WAM will hold a public decision making on 04-05-22 10:15AM; Conference Room 211 & Videoconference.

Mar 23, 2022

Senate

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

Senate

Reported from EET (Stand. Com. Rep. No. 3328) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

Mar 14, 2022

Senate

The committee(s) on EET recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EET were as follows: 5 Aye(s): Senator(s) Wakai, Misalucha, Lee, Riviere, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

Mar 11, 2022

Senate

The committee(s) on EET has scheduled a public hearing on 03-14-22 3:00PM; Conference Room 224 & Videoconference.

Senate

Referred to EET, WAM.

  • Referral-Committee
Energy, Economic Development, and Tourism Ways and Means

Mar 10, 2022

Senate

Passed First Reading.

Senate

Received from House (Hse. Com. No. 291).

Mar 08, 2022

House

Passed Third Reading as amended in HD 2 with none voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate.

Mar 04, 2022

House

Forty-eight (48) hours notice Tuesday, 03-08-22.

House

Reported from FIN (Stand. Com. Rep. No. 992-22) as amended in HD 2, recommending passage on Third Reading.

Feb 28, 2022

House

The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Luke, Yamashita, Branco, Eli, Ilagan, B. Kobayashi, Marten, Nishimoto, Perruso, Sayama, Tam, Todd, Wildberger, McDermott; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Holt.

Feb 25, 2022

House

Bill scheduled to be heard by FIN on Monday, 02-28-22 11:00AM in House conference room 308 Via Videoconference.

Feb 18, 2022

House

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 Representative(s) Eli, Kapela excused (2).

  • Reading-2
  • Referral-Committee
Finance

House

Reported from ECD (Stand. Com. Rep. No. 562-22) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

Feb 11, 2022

House

The committees on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Quinlan, Holt, Belatti, D. Kobayashi, Onishi, Sayama, Takayama, Okimoto; Ayes with reservations: none; Noes: none; and Excused: none.

Feb 08, 2022

House

Bill scheduled to be heard by ECD on Friday, 02-11-22 10:00AM in House conference room 312 Via Videoconference.

Jan 28, 2022

House

Referred to ECD, FIN, referral sheet 3

  • Referral-Committee
Economic Development Finance

Jan 26, 2022

House

Introduced and Pass First Reading.

Jan 24, 2022

House

Pending introduction.

Bill Text

Bill Text Versions Format
HB1982_SD2 PDF HTML
HB1982_SD1 PDF HTML
HB1982_HD2 PDF HTML
HB1982_HD1 PDF HTML
HB1982_CD1 PDF HTML
HB1982 PDF HTML

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Sources

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