The Hawaii Film Office is the first point of contact for all inquiries about filming in Hawaii. The state also administers the refundable production tax credit known as Act 88 which offers 15% back on all production expenditures incurred on the island of Oahu and 10% back on all production expenditures incurred on any of the Neighbor Islands (Maui, Molokai, Lanai, Kauai, and the Big Island of Hawaii). Minimum spend is $200,000; maximum cap is $8 million in credits; sunsets December 31, 2015.