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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-17-07

Qualified productions; $200,000 threshold determination

Official textfiles.hawaii.gov

# (a)

Section 235-17(d) HRS §235-17 (2), HRS, requires that a production have qualified production costs totaling at least $200,000.

# (b)

Each production must independently meet the $200,000 qualified production cost threshold imposed by section 235-17(d)(2), HRS. A taxpayer may not combine the qualified production costs of separate productions to meet the $200,000 qualified production cost threshold. However, a taxpayer may combine the qualified production costs of multiple taxpayers associated with a single production to meet the $200,000 qualified production costs threshold.

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In this chapter (40 sections)
  1. 18-235-7-02 · Exclusion of benefits under public retirement systems
  2. 18-235-7-03 · Upon retirement on January 1, 1993, Ms
  3. 18-235-7-14 · (Reserved) HRS §235-7(d) §18-235-7-15 Net operating loss…
  4. 18-235-7-15 · Net operating loss deduction
  5. 18-235-11 · (Reserved) HRS §235-12 §18-235-12 Solar energy devices;…
  6. 18-235-12 · Solar energy devices; income tax credit
  7. 18-235-12.2 · Energy conservation devices for hot water heaters; income…
  8. 18-235-12.5-01 · Definitions
  9. 18-235-12.5-02 · (Reserved
  10. 18-235-12.5-03 · Other Solar Energy Systems
  11. 18-235-12.5-04 · Example 5: During March of a taxable year, Taxpayer…
  12. 18-235-12.5-05 · Example 1: Assume Taxpayer installs and places into…
  13. 18-235-12.5-06 · Application of sections 18-235-12
  14. 18-235-13 · (Reserved) HRS §235-17 §18-235-17-01 Definitions
  15. 18-235-17-01 · Definitions
  16. 18-235-17-02 · Motion picture, digital media, and film production…
  17. 18-235-17-03 · Claim for credit; procedures; production reports;…
  18. 18-235-17-04 · Claim for credit; aggregate cap; tentative allocation…
  19. 18-235-17-05 · Claim for credit; costs incurred in more than one…
  20. 18-235-17-06 · Claiming the credit; timing; twelve-month rule
  21. 18-235-17-07 · Qualified productions; $200,000 threshold determination
  22. 18-235-17-08 · Example 1: J3T Productions is a calendar year taxpayer…
  23. 18-235-17-09 · Prorating qualified production costs between counties in…
  24. 18-235-17-10 · Qualified production costs; generally
  25. 18-235-17-11 · HRS §235-17 §18-235-17-11 Qualified production costs;…
  26. 18-235-17-12 · Qualified production costs; imported goods, services, or…
  27. 18-235-17-13 · Qualified production costs; premiums paid to insurers…
  28. 18-235-17-14 · Verification review of motion picture, digital media,…
  29. 18-235-17-15 · Hawaii promotion; shared-card, end-title screen credit
  30. 18-235-17-16 · Evidence of reasonable efforts to hire local talent and…
  31. 18-235-17-17 · Evidence of financial or in-kind contributions to…
  32. 18-235-17-18 · Production company personnel and contractors; required…
  33. 18-235-17-19 · Access to production company set and locations; required…
  34. 18-235-20.5-01 · Fees for issuing comfort letters, certificates under…
  35. 18-235-21-01 · (Reserved
  36. 18-235-21-02 · Two or more businesses of a single taxpayer
  37. 18-235-21-03 · Example 5: The taxpayer operates a multistate chain of…
  38. 18-235-21-04 · Proration of deductions
  39. 18-235-22-01 · Definitions
  40. 18-235-22-02 · Apportionment
Full table of contents →