RELATING TO THE DEVELOPMENT OF A NATIVE HAWAIIAN FILM AND MEDIA INDUSTRY.

Summary

The bill sets up a Native Hawaiian film and media development program within the Department of Business, Economic Development, and Tourism and appropriates funds for it. It also establishes a full‑cycle motion‑picture production income tax credit for taxable years beginning after December 31, 2025, with the Department of Taxation responsible for administration. The measures aim to increase Native Hawaiian ownership, workforce training, and studio infrastructure while strengthening the state’s overall film industry.

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