Amount of the credits

• 4% of total production expenditures while filming in Hawaii. This includes purchases and payroll.
• 7.25% of transient accommodations tax (hotel room tax) while filming in Hawaii.

A motion picture and television project will receive:

100% of the credits if the company adheres to all of the following:

• There is a Hawaiian name or word in the title of the project.
• The project utilizes Hawaiian scenery, culture or products on screen
• A feature film spends a minimum of $2 million or a television pilot/episode/series spends a minimum of $750,000
• Distribution covers a minimum of 66% of the national U.S. coverage, based on EDI or Nielsen.  Allowable substitutions include evidence of domestic/foreign distribution agreements for feature films, or a letter of intent from network for pickup consideration.

75% of the credits if the company adheres to all of the following:

• A feature film project spends a minimum of $3 million or a television pilot/episode/series spends a minimum of $1 million.
• 50% of the below-the-line positions are provided by Hawaii residents.
• Distribution covers a minimum of 66% of the national U.S. coverage, based on EDI or Nielsen.  Allowable substitutions include evidence of domestic/foreign distribution agreements for feature films, or a letter of intent from network for pickup consideration.

Claiming the Credits

• Must be claimed on a State corporate income tax return filed within 1 year following the close of the taxable year that the production filmed in Hawai'i.

For additional information contact: (808) 586-2570