Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-17-17

Evidence of financial or in-kind contributions to educational or workforce development for the local film, television, and digital media industry

Official textfiles.hawaii.gov10 subsections

# (a)

Section 235-17(d)(6), HRS, requires that a production provide to the department of business, economic development, and tourism evidence of financial or in-kind contributions or educational or workforce development efforts, in partnership with related local industry labor organizations, educational institutions, or both, toward the furtherance of the local film, television, and digital media industries.

# (b)

Only one contribution is necessary to satisfy the requirement under section 235-17(d)(6), HRS. However, a production may make multiple contributions to multiple qualified entities.

# (c)

Refundable contributions do not satisfy section 235-17(d)(6), HRS. Any term allowing for refundability disqualifies a contribution from satisfying section 235-17(d)(6), HRS, including refundability contingent only upon a production failing to qualify to claim the credit under section 235-17, HRS.

# (d)

Contributions do not satisfy section 235-17(d)(6), HRS, if a charitable deduction is taken for the contribution under section 170 of the Internal Revenue Code of 1986, as amended, or under conformity to such section.

# (e)

Contributions are not qualified production costs for purposes of claiming the tax credit under section 235-17, HRS.

# (f)

The following contributions qualify for purposes of section 235-17(d)(6), HRS:

# (1)

Financial contributions to state public or charter schools totaling at least 0.1 per cent of a production’s qualified production costs or $1,000, whichever is higher. Financial contributions must be made in cash specifically to an arts or media program at a state public or charter elementary school, middle school, high school, or post-secondary school, preferably to a school in the same community in which the production takes place. Arts programs may include film, video, radio, performing arts, theater, music, and visual and fine arts;

# (2)

In-kind contributions to state public or charter schools totaling at least the equivalent value of 0.1 per cent of a production’s qualified production costs or $1,000, whichever is higher. Contributions of in-kind property or services must be made specifically to an arts or media program at a state public or charter school, preferably in the same community in which production takes place. The in-kind contribution must include production-related property or services, such as cameras and sound equipment, editing/post-production equipment, grip/ electric equipment, computer hardware/software, props/set dressing, costumes, or other property or services previously agreed to by school administrators;

# (3)

Educational programs provided to state public or charter schools consisting of at least one on-set or post-production internship arrangement with a state public or charter high school or post-secondary school, preferably in the same community in which the production takes place. The internship must include a total of at least eight hours of arts or digital media education-related volunteer services, such as teaching acting classes, directing a school play, participating in animated student projects, or giving craft seminars. The internship may be arranged with any cast or crew. The minimum time requirement, at the discretion of the Hawaii film office, may be reduced based upon the value of services;

# (4)

Educational programs provided to local labor union chapters consisting of at least one on-set craft apprenticeship arranged with one of the local labor union chapters. The apprenticeship must include a total of at least eight hours of education-related volunteer services, such as giving a craft-related seminar. The apprenticeship may be arranged with any cast or crew. The minimum time requirement, at the discretion of the Hawaii film office, may be reduced based upon the value of services; and (5) Any other financial or in-kind contributions or any other educational or workforce development approved by the Hawaii film office.

Last amended: [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17)

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