HRS §23-92

Tax credit review schedule

Read the official text at capitol.hawaii.gov ↗

This law sets a regular review schedule for certain state tax credits. The auditor must review them in 2020 and every five years after, then report findings to the legislature and governor before the next regular session. It covers renewable energy and film production credits.

everyone

The statute, as written — Review for 2020 and every fifth year thereafter

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

(a) The credits under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2020 and every fifth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session. (c) This section shall apply to the following: (1) Sections 235-12.5 and 241-4.6--Credit for renewable energy technology system installed and placed in service in the State. For the purpose of section 23-91(b)(5), this credit shall be deemed to have been enacted for an economic benefit; and (2) Section 235-17--Credit for qualified production costs incurred for a qualified motion picture, digital media, or film production.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§23-91 Auditor must review certain tax breaks

§235-12.5 Tax credit for installing solar or wind energy systems

§235-17 Tax credit for making movies and shows in Hawaii

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.