Hawaii Put More Sunlight on Film Subsidies While Making the Subsidy Larger.

What does accountability mean when the state expands a subsidy at the same time it adds disclosure?

Two Hawaii laws tell that story together.

SB2580 raises the annual film-credit cap from $50 million to $60 million. It increases the per-production cap from $17 million to $20 million and removes that cap entirely for productions with at least $60 million in qualified costs. Unused credit capacity can roll forward, and the program's sunset moves to 2038.

Productions with at least 80 percent local hires receive an additional 5 percent credit. Film payroll intermediaries also receive a general excise tax exemption for specified reimbursements.

SB2580 requires an independent accountant to certify claims and requires reporting on local hires. HB1576 requires the Department of Business, Economic Development, and Tourism to post the name and contact information of productions receiving permits or qualifying for the credit.

Those are useful controls. Taxpayers should be able to see who receives public support and whether a claim was independently reviewed.

HB1576 also removes prior Land Board approval for public land set aside for filming and film-studio operations. Public notice about the production does not disclose the parcel terms or replace review of the land decision itself.

The result is a larger, longer subsidy with better claim verification and public visibility, paired with less institutional oversight over one category of public land.

Hawaii expanded the film subsidy while adding limited transparency. The state should publish cost-per-job and return-on-investment results, preserve independent certification, and restore Land Board review for film-related public land.

This is our read of the laws. We encourage you to read them yourself and reach your own conclusions.