HAR §18-235-13. (Reserved

) §18-235-17-01 Definitions. §18-235-17-02 Motion picture, digital media, and film production income tax credit; allowed. §18-235-17-03 Claim for credit; procedures; production reports; multiple entities involved. §18-235-17-04 Claim for credit; aggregate cap; tentative allocation and certification of credit. §18-235-17-05 Claim for credit; costs incurred in more than one calendar year. §18-235-17-06 Claiming the credit; timing; twelve-month rule. §18-235-17-07 Qualified productions; $200,000 threshold determination. §18-235-17-08 Distribution of credit. §18-235-17-09 Prorating qualified production costs between counties in Hawaii; airfare and shipping costs. §18-235-17-10 Qualified production costs; generally. §18-235-17-11 Qualified production costs; credit calculation for certain equipment costs. §18-235-17-12 Qualified production costs; imported goods, services, or contracting subject to the use tax; claim for products or services acquired outside of this State. §18-235-17-13 Qualified production costs; premiums paid to insurers subject to tax under chapter 431, HRS. §18-235-17-14 Verification review of motion picture, digital media, and film production income tax credit claims. §18-235-17-15 Hawaii promotion; shared-card, end-title screen credit. §18-235-17-16 Evidence of reasonable efforts to hire local talent and crew. §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. §18-235-17-18 Production company personnel and contractors; required Hawaii tax notice. §18-235-17-19 Access to production company set and locations; required courtesy visit and press coverage. §18-235-20.5-01 Fees for issuing comfort letters, certificates under section 235-110.9, HRS, and certificates under section 235-110.91, HRS Subchapter 2 Division of Income for Tax Purposes §18-235-21-01 (Reserved.) §18-235-21-02 Two or more businesses of a single taxpayer. §18-235-21-03 Business and nonbusiness income: application of definitions. INCOME TAX LAW  235- 3 (Unofficial Compilation as of 12/31/2025) §18-235-21-04 Proration of deductions. §18-235-22-01 Definitions. §18-235-22-02 Apportionment. §18-235-22-03 Combined reporting method; combined return. §18-235-22-04 Allocation. §18-235-22-05 Consistency and uniformity in reporting. §18-235-23-01 Taxable in another state; in general. §18-235-23-02 When a taxpayer is subject to a tax under section 235-23(1), HRS. §18-235-23-03 When a state has jurisdiction to subject a taxpayer to a net income tax. §18-235-24 to