PRODUCTION INCENTIVES > UNITED STATES >

Hawaii

United States - Alabama

NameUS - Motion Picture, Digital Media, and Film Production Income Tax Credit
URLhttps://www.olffi.com/c/USHIT01T
FundHawaii Film Office https://www.olffi.com/c/USHIT
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation, Documentary
Annual budgetSunset date extended to December 31, 2018
Funding calculation % of QE upto25
Funding calculation info20% in any Hawaii county with a population > 700K (currently the Island of Oahu) / 25% in any Hawaii county with a population < 700K (currently Big Island of Hawaii, Kauai, Lanai, Mavi, and Molokai) / Cap of 15M USD per project
Qualifying expenses infoPreproduction, production and postproduction QE are eligible / QE include: cast and crew wages (Hawaii resident and non-resident, for the time the person is physically working in Hawaii), service providers with costs incurred in Hawaii and subject to general excise or state income tax / Loan-out corporation must obtain a Hawaii General Excise Tax License
Nature of fundingSelective
Who can applyNational Production Company
Who can apply infoNon-Hawaii based company are eligible by doing as follows:(1) Register to do business in Hawaii; (2) File Production Registration Form before shooting, and Hawaii Production Report after shooting with the Hawaii Film Office; (3) File tax credit certification letter issued by Hawaii Film Office with corporate income tax return and tax credit claim form with the Hawaii Dept. of Taxation
Other requirementsProvide evidence of reasonable efforts to hire local talent and crew, of financial or in-kind contributions of educational or workforce development efforts in partnership with related local industry labor organizations or educational institutions toward the furtherance of the local film and television and digital media industries
All year roundYes
When to apply infoOn a first-come, first-served basis.
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoRefundable Tax Credit
Financial supportNational Productions, Coproductions, Special Effects
Minimum local spending infoAt least 200 000 USD
Individuals paying income tax inUnited States

Contact Details

Name: General contact
Phone:+1 808 586 2570
Email:incentives@hawaiifilmoffice.com
  
Name: DONNE DAWSON
Phone:
Email:ddawson@dbedt.hawaii.gov