20-25% Refundable Tax Credit
Minimum Spend: $200K
Compensation Cap: None
Per Production Credit Cap: $15M
20% on qualified expenditures including, but not limited to:
Labor (resident and non-resident)
Travel (in-state and out-of-state)
Shipping (in-state and out-of-state)
5% for production in a county with a population less than 700,000.
Annual Cap: None
Sunset Date: December 31, 2018
Screen Credit: Yes
CPA Audit: No
Loan-out Registration: Yes
Production must provide evidence of reasonable efforts to hire local talent and crew.
The program is administered on a first-come, first-served basis.
Submit final Hawaii Production Report after completing production.