Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 235 - INCOME TAX LAW › Subchapter 1 - GENERAL PROVISIONS › Section 18-235-17-01 - Definitions

Current through June, 2024
For purposes of sections 18-235-17-01 through
				  18-235-17-19:
"Aggregate cap" means the total amount of credits that may be
				  claimed by all taxpayers claiming the credit in a particular tax year. The
				  aggregate cap is $50,000,000 and applies to taxable years beginning after
				  December 31, 2018.
"Hawaii film office" means the office within the department
				  of business, economic development, and tourism that is responsible for the
				  administration of the department of business, economic, development, and
				  tourism's duties and responsibilities under section
				  235-17,
				  HRS.
"Initial claim year" means the first calendar year for which
				  the credit is being applied for. "Initial claim year" includes the second year
				  of a split-year production claim if the first taxable year of the claim started
				  in 2018.
"Kit or box" means the personal tools, accessories, or other
				  equipment of a specialist or tradesperson that utilizes the instruments to
				  complete their specialized tasks in the motion picture and television film
				  industry and includes a makeup artist's equipment and a set designer's
				  construction tools.
"Loan-out company" or "loan-out" means a wholly owned entity
				  formed on behalf of an actor, performer, director, producer, or other such
				  "above the line" cast or crewmember of a qualified production, that constitutes
				  an "above the line" cast or crewmember's means of contracting with a qualified
				  production for services rendered. A loan-out company may employ more than one
				  person.
"Per diem" means a reimbursement provided by a qualified
				  production to an employee or contractor for lodging, meals, and incidental
				  expenses of the employee or contractor while the individual is away from home
				  during work-related travel in the State.
"Preproduction registration" means the same as described in
				  section 18-235-17-03(a).
"Principal photography start date" means the first date of
				  substantial and ongoing filming of significant portions of a qualified
				  feature-length motion picture, short film, made-for-television movie,
				  commercial, music video, interactive game, television series pilot, single
				  season of a television series regularly filmed in the State, television
				  special, single television episode that is not part of a television series
				  regularly filmed or based in the State, national magazine show, or national
				  talk show.
"Production report" means the same as described in section
				  18-235-17-03(b).
"Qualified certified public accountant" means a certified
				  public accountant licensed to provide accounting services in the state of
				  Hawaii that does not have an ownership or pecuniary interest in the
				  taxpayer.
"Related entities" means two or more entities that
				  have:
(1) Any common ownership or membership; or
(2) Directly or indirectly any common control.
"Split-year production" means a production that has submitted
				  a preproduction registration to the Hawaii film office indicating that
				  production will take place over a two-year period.
"Timely production report" means a production report that has
				  been physically received by the Hawaii film office or is deemed "filed and
				  received" under section
				  231-8,
				  HRS, after the end of the calendar year and on or before ninety days from the
				  end of the calendar year as required under section
				  235-17(h),
				  HRS. A production report received before the end of the calendar year shall be
				  deemed to have been received on the first day following the end of the calendar
				  year.