HAR § 18-235-13 — (Reserved) §18-235-17-01 Definitions

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.