Hawaii 2026 Regular Session

Hawaii Senate Bill SB250

Introduced
1/15/25  
Refer
1/17/25  
Report Pass
2/5/25  

Caption

Relating To Taxation.

Impact

If enacted, SB250 will amend Chapter 235 of the Hawaii Revised Statutes to introduce this tax credit specifically designed for individuals and entities engaged in agricultural production. By allowing qualified taxpayers—including farmers, ranchers, food hubs, and distribution companies—to claim this credit, the bill seeks to promote greater local food consumption and production as part of Hawaii's Aloha+ Challenge commitment. The effectiveness of the program will depend heavily on the credits provided and their alignment with actual shipping costs, enabling better market access for local producers.

Summary

SB250, titled the Interisland Produce Shipping Tax Credit Act, aims to alleviate the financial burdens faced by farmers and ranchers in Hawaii due to the high costs associated with interisland shipping. Recognizing the significant bottleneck this creates for market access, the bill establishes an income tax credit that will reimburse qualified taxpayers for a percentage of their transportation costs incurred while moving agricultural products and inputs between the islands. The intent is to support local agriculture and enhance food security within the state.

Sentiment

The sentiment surrounding SB250 appears to be largely supportive among agricultural stakeholders, who view the bill as a necessary step towards reducing expenses that threaten farm viability. However, discussions may indicate concerns about the implementation logistics, including how the credit will be calculated and the administrative burden it might place on the Department of Agriculture and taxpayers alike. Nevertheless, lawmakers are optimistic about the potential to increase the resilience of Hawaii's agricultural supply chain.

Contention

While SB250 is generally seen as a constructive measure, there are notable points of contention regarding the parameters for eligibility and the total amount of tax credits allocated. Opponents may raise concerns over whether sufficient funding will be available to meet demand, or whether the credit structure could inadvertently favor larger operations over smaller family-run farms. The bill's long-term success will depend on its ability to strike a balance between broad accessibility and fiscal sustainability.

Companion Bills

HI SB250

Carry Over Relating To Taxation.

Previously Filed As

HI SB250

Relating To Taxation.

HI SB1184

Relating To Agricultural Support.

HI HB776

Relating To Agricultural Support.

HI SB504

Relating To Agriculture.

HI SB328

Relating To Taxation.

HI HB1369

Relating To Taxation.

HI SB633

Relating To Taxation.

HI HB760

Relating To Taxation.

HI SB685

Relating To Taxation Of Pollution.

HI HB1498

Relating To Taxation.

Similar Bills

HI SB3256

Relating To Agriculture.

HI HB2496

Relating To Agriculture.

HI HB776

Relating To Agricultural Support.

HI HB776

Relating To Agricultural Support.

HI SB1184

Relating To Agricultural Support.

HI SB1184

Relating To Agricultural Support.

HI SB3221

Relating To Transportation Of Agriculture.

HI SB504

Relating To Agriculture.