Yesterday, Governor Green led two bill signing ceremonies, signing into law SB 2580, Act 185, Session Laws of Hawaiʻi (SLH) 2026 — and SB 2907, Act 186, SLH 2026.
SB 2580 moves to modernize and elevate Hawai‘i’s film industry by broadening access to the film tax credit and expanding resources for production, while SB 2907 strengthens Hawai‘i’s blue economy through the establishment of a centralized office within the Hawai‘i Technology Development Corporation.
SB 2580: RELATING TO THE MOTION PICTURE, DIGITAL MEDIA, AND FILM PRODUCTION INCOME TAX CREDIT
Senate Bill 2580, Act 185, was signed into law to elevate Hawai‘i’s film industry through higher base credits, increased program caps and new incentives for local hiring, long‑term productions and streaming platforms; aligning Hawai‘i with modern production standards.
The Motion Picture, Digital Media and Film Production Income Tax Credit in Hawaiʻi was first established by Act 107, SLH 1997, to incentivize local production. Since its 1997 introduction, the credit has undergone numerous changes, most notably Act 217, SLH 2022, which raised base credits, lowered minimum spending requirements and implemented a per-project cap, among other revisions.
SB 2580 further amends the Motion Picture, Digital Media and Film Production Income Tax Credit, creating new incentives and developing administrative protections. Beginning with costs incurred after December 31, 2025, it provides an additional 5% credit for qualified productions that employ a workforce composed of at least 80% local hires.
Additionally, it raises the per‑production cap to $20,000,000, exempts productions with at least $60,000,000 in qualified costs from that cap and sets the aggregate annual cap at $60,000,000. Beginning with costs incurred after December 31, 2023, any unused portion of the aggregate cap will carry over to increase the next year’s cap.
SB 2907: RELATING TO MARINE AFFAIRS
Governor Green also signed SB 2907, Act 186, laying the groundwork for cohesive management of Hawai‘i’s blue economy. It centralizes marine affairs oversight and formally designates the state as a hub for ocean innovation and stewardship.
SB 2907 declares the state as an ocean cluster and creates a new organizational framework for marine‑related policy and coordination. It establishes the Office of Marine Affairs and a Marine Affairs Governing Board within the Hawaiʻi Technology Development Corporation, along with a Marine Affairs Coordinator position.
A centralized office allows the state to focus its efforts on advancing Hawaiʻi’s blue economy while eliminating the fragmented approach of the previous system. By consolidating expertise, resources and strategic planning under a single entity, Hawaiʻi will be better positioned to support innovation, strengthen partnerships and capitalize on emerging opportunities in ocean-related industries.
The complete list of bills signed also includes the following.
SB 2360 SD1 HD2 CD1 – RELATING TO STATE ENTERPRISE ZONES – Act 182
HB 2583 HD1 SD1 CD1 – RELATING TO ECONOMIC DEVELOPMENT – Act 183
SB 2599 SD2 HD3 CD1 – RELATING TO DEVELOPMENT – Act 184
SB 3320 SD1 HD1 CD1 – RELATING TO THE FOOD AND PRODUCT INNOVATION NETWORK – Act 187
HB 1576 HD1 SD1 CD1 – RELATING TO FILMING – Act 188
Photo credit: Office of Governor Josh Green
