Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
Section 18-235-17-15 - Hawaii promotion; shared-card, end-title screen credit
Universal Citation: HI Admin Rules 18-235-17-15
Current through August, 2024
(a) Section 235-17(d)(3), HRS, requires that a production provide the State a qualified Hawaii promotion, at a minimum, a shared-card, end-title screen credit. A shared-card, end-title screen credit is provided by:
(1) Including
in the end credits of each qualified production the phrase "Filmed on location
on the Island of in Hawaii with the assistance of Hawaii Production Tax Credits
administered by the Hawaii Film Office and the Department of Taxation" and a
logo provided by the Hawaii film office; or
(2) If it is not feasible to include an end
credit as required under paragraph (1), including in each qualified production
distributed by digital video disc, Blu-ray disc, digital download, or other
media for the secondary market, a Hawaii promotional video approved by the
Hawaii film office.
(b) A production must submit a still shot, frame grab, finished copy of the qualified production in a media format acceptable to the Hawaii film office, or other documentation that the Hawaii film office may require prior to public release of the qualified production.
(c) Failure to submit the documentation required under subsection (b) may result in the disallowance of me credit under section 235-17(d), HRS.
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