{"id":137540,"date":"2021-03-19T13:01:00","date_gmt":"2021-03-19T23:01:00","guid":{"rendered":"https:\/\/www.hawaii.edu\/news\/?p=137540"},"modified":"2021-03-19T13:01:00","modified_gmt":"2021-03-19T23:01:00","slug":"future-of-film-production","status":"publish","type":"post","link":"https:\/\/www.hawaii.edu\/news\/2021\/03\/19\/future-of-film-production\/","title":{"rendered":"<abbr title=\"University of Hawaii\">UH<\/abbr>, film tax credit play crucial roles in future of film production in Hawai\u02bbi"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading time: <\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span><figure id=\"attachment_135051\" aria-describedby=\"caption-attachment-135051\" style=\"width: 676px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.hawaii.edu\/news\/wp-content\/uploads\/2021\/02\/west-oahu-acm-2021-2.jpg\" alt=\"inside the A C M building\" width=\"676\" height=\"381\" class=\"size-full wp-image-135051\" srcset=\"https:\/\/www.hawaii.edu\/news\/wp-content\/uploads\/2021\/02\/west-oahu-acm-2021-2.jpg 676w, https:\/\/www.hawaii.edu\/news\/wp-content\/uploads\/2021\/02\/west-oahu-acm-2021-2-300x169.jpg 300w, https:\/\/www.hawaii.edu\/news\/wp-content\/uploads\/2021\/02\/west-oahu-acm-2021-2-130x73.jpg 130w\" sizes=\"auto, (max-width: 676px) 100vw, 676px\" \/><figcaption id=\"caption-attachment-135051\" class=\"wp-caption-text\">&#169;Gensler\/Ryan Gobuty<\/figcaption><\/figure>\n<p><span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span>\u2019s film production industry is expected to expand, thanks to new educational programs and brand-new facilities at the <a href=\"http:\/\/acmsystem.hawaii.edu\/campus\/uh-west-oahu\/\">University of <span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span>&#8211;West <span aria-label=\"Oahu\">O&#699;ahu<\/span> Academy for Creative Media<\/a> (<abbr title=\"Academy for Creative Media\">ACM<\/abbr>), extending the state\u2019s film tax credit and prospects for new studio construction by private investors. That\u2019s according to a new <a href=\"https:\/\/uhero.hawaii.edu\/\">University of <span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span> Economic Research Organization<\/a> (<abbr>UHERO<\/abbr>) brief.<\/p>\n<ul>\n<li>Related <em><abbr>UH<\/abbr> News<\/em> story: <a href=\"https:\/\/www.hawaii.edu\/news\/2021\/02\/07\/acm-facility-ready-for-students\/\">New state-of-the-art Academy for Creative Media facility ready for students<\/a>, February 7, 2021<\/li>\n<\/ul>\n<h2>Contributing factors<\/h2>\n<p><abbr>UHERO<\/abbr> said along with having a competitive film tax credit, &ldquo;two other factors that attract film\/<abbr title=\"Television\">TV<\/abbr> productions to <span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span> are availability of workers with skills valued by the industry and availability of state-of-the-art production studios.&rdquo; Expanding undergraduate programs for film\/<abbr>TV<\/abbr>\/digital production at <abbr>UH<\/abbr> campuses and new state-of-the-art <abbr>UH<\/abbr> West <span aria-label=\"Oahu\">O&#699;ahu<\/span> <abbr>ACM<\/abbr> facilities fulfill both of these objectives.<\/p>\n<p>&ldquo;With roughly 250 undergraduate majors expected when the new <abbr>UH<\/abbr> West <span aria-label=\"Oahu\">O&#699;ahu<\/span> facilities open for in-person learning later this year, content production companies filming in <span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span> will find it easier to staff jobs in their productions with local talent, while other <abbr>UH<\/abbr> program graduates will be encouraged to start their own companies,&rdquo; according to the <abbr>UHERO<\/abbr> brief.<\/p>\n<h2>Film tax credit<\/h2>\n<p><span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span>\u2019s film credit is a refundable tax credit that provides a subsidy equal to 20&#37; of qualified production costs incurred on <span aria-label=\"Oahu\">O&#699;ahu<\/span>, and 25&#37; in Maui, <span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span> and <span aria-label=\"Kauai\">Kaua&#699;i<\/span> counties. There is an annual cap on credits for a particular production ($15 million) and an annual cap on aggregate credits dispersed to all productions ($50 million). Credits that exceed the cap can be rolled over to the following year.<\/p>\n<p>Since the state began offering the film tax credit in 2006, <abbr>UHERO<\/abbr> reports spending on <abbr>TV<\/abbr>\/film productions has sky-rocketed in <span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span>, with inflation-adjusted spending increasing 116&#37; from $164.5 million in 2007 to $355.6 million in 2019. <span aria-label=\"Hawaii\">Â鶹´«Ã½<\/span> is one of 32 states to offer a film tax credit, which expires on January 1, 2026.<\/p>\n<h2>Film credit policy recommendations<\/h2>\n<p><abbr>UHERO<\/abbr> makes three recommendations for policy changes with respect to the film credit:<\/p>\n<ul>\n<li>Extend the film credit to 2030.<\/li>\n<li>Raise the aggregate cap on the film credit from $50 million to $75 million.<\/li>\n<li>Limit rollovers of film credits for current projects to future years.<\/li>\n<\/ul>\n<p><abbr>UHERO<\/abbr> is housed in <abbr>UH<\/abbr> M\u0101noa\u2019s <a href=\"http:\/\/www.socialsciences.hawaii.edu\/\">College of Social Sciences<\/a>.<\/p>\n<p><a href=\"https:\/\/uhero.hawaii.edu\/understanding-the-role-of-the-hawaii-film-tv-digital-production-tax-credit-in-diversifying-the-hawaii-economy\/\">Visit <abbr>UHERO<\/abbr>\u2019s website to view the entire brief<\/a>.<\/p>\n<p>This work is an example of <abbr>UH<\/abbr> M\u0101noa\u2019s goal of <a href=\"https:\/\/manoa.hawaii.edu\/wp\/wp-content\/uploads\/2020\/12\/manoa-2025-strategic-plan.pdf#page=25\">Excellence in Research: Advancing the Research and Creative Work Enterprise<\/a> (<span class=\"small-text\"><abbr title=\"Portable Document Format\">PDF<\/abbr><\/span>), one of four goals identified in the <a href=\"https:\/\/manoa.hawaii.edu\/wp\/wp-content\/uploads\/2020\/12\/manoa-2025-strategic-plan.pdf\">2015&#8211;25 Â鶹´«Ã½<\/a> (<span class=\"small-text\"><abbr title=\"Portable Document Format\">PDF<\/abbr><\/span>), updated in December 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><abbr>UH<\/abbr> West <span aria-label=\"Oahu\">O&#699;ahu<\/span>\u2019s new Academy for Creative Media facilities will play a role in expanding the state\u2019s film production industry.<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[112,301,646,1467,1363,1026,9,59,343],"class_list":["post-137540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-research","tag-academy-for-creative-media","tag-college-of-social-sciences","tag-film","tag-manoa-excellence-in-research","tag-manoa-research","tag-social-science","tag-uh-manoa","tag-uh-west-oahu","tag-uhero","entry","has-media"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Â鶹´«Ã½West O\u02bbahu\u2019s 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