Tax Credits - Hawaii

http://www.hawaiifilmoffice.com/incentives-tax-credits
15-20% MOTION PICTURE, DIGITAL MEDIA, & FILM PRODUCTION INCOME TAX CREDIT
This is a refundable tax credit based on a production company's Hawaii expenditures while producing a qualified film, television, commercial, or digital media project. The credit equals 15% of qualified production costs incurred on Oahu, and 20% on the neighbor islands (Big Island, Kauai, Lanai, Maui, Molokai).

Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget.