Amends section 235-17, Hawaii Revised Statutes, by deleting the Internet-only distribution exclusion for advertising messages; clarifying the definitions of qualified production costs to exclude state and county facility and location fees that are not subject to Hawaii general excise tax; raising the ceiling on total tax credit claim to $12,000,000 per qualified production; and extending the sunset date for the tax credit to January 1, 2025.


Tags: Creative, Credit, Development, Hawaii, Media, Tax

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