Hawaii 2022 Regular Session

Hawaii Senate Bill SB2353

Introduced
1/21/22  
Refer
1/24/22  
Report Pass
2/18/22  
Refer
2/18/22  
Report Pass
3/4/22  
Engrossed
3/8/22  

Caption

Relating To Farms.

Impact

If enacted, SB2353 would have a modest impact on the state's existing tax revenue while theoretically bolstering the agricultural economy. The legislation aims to foster growth in farming by offering tax incentives for farmers, which proponents argue can help alleviate the state's trade deficit in agriculture. This increase in local production could lead to a more sustainable food supply, thereby promoting food security and reducing dependency on outside sources for agricultural products.

Summary

Senate Bill 2353, relating to farms, proposes to create an income tax exclusion for farmers in Hawaii. This exclusion will apply to the lesser of a specified percentage of federal adjusted gross income or a total amount earned from farming activities, aimed at promoting small, diversified farming businesses. The bill recognizes the significant trade imbalances in agriculture and energy that Hawaii faces, advocating that increasing local food production can contribute positively to the state's economy. By providing tax relief, the bill is designed to encourage new businesses in the agricultural sector and reduce reliance on imports.

Sentiment

Sentiment surrounding SB2353 appears to be generally positive, with advocates emphasizing the need for economic diversification and local food production. Supporters suggest that the bill will not only benefit farmers by easing their tax burdens but also contribute to the state's broader economic health. However, like many legislative proposals, there could be a range of opinions regarding how effective such tax exclusions will be in practice and their long-term implications on state revenues.

Contention

There may be potential points of contention regarding the details of the income exclusion. Critics could argue that the criteria for defining 'farmers' and 'farming activities' may inadvertently exclude some small-scale or emerging businesses from benefiting. Furthermore, the long-term effectiveness of the tax exclusion in genuinely stimulating agricultural growth remains uncertain, with concerns over ensuring the incentive translates to tangible growth in local food production rather than merely benefiting established players in the market.

Companion Bills

HI HB2043

Same As Relating To Farms.

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