Hawaii 2023 Regular Session

Hawaii House Bill HB1384

Introduced
1/25/23  
Refer
1/30/23  
Report Pass
2/15/23  
Refer
2/15/23  
Report Pass
3/3/23  
Engrossed
3/7/23  
Refer
3/10/23  
Report Pass
3/22/23  

Caption

Relating To Manufacturing.

Impact

If implemented, HB 1384 would amend Chapter 235 of the Hawaii Revised Statutes to establish a manufacturing development tax credit. This credit, equating to fifty percent of qualified expenses, has the potential for a maximum limitation, although specific figures are yet to be determined. By providing tangible financial incentives, the bill aims to stimulate growth within the food manufacturing sector, which proponents argue is crucial for addressing ongoing economic challenges and enhancing local food sourcing.

Summary

House Bill 1384 addresses the need for economic diversification in Hawaii by promoting the food manufacturing industry. The bill introduces an income tax credit aimed at qualifying taxpayers involved in the food manufacturing process. This initiative is designed to incentivize investment in local food production, thereby enhancing food security and reducing reliance on the tourism sector, which has been significantly affected by the COVID-19 pandemic. It aligns with the state's goals to strengthen its agricultural landscape by linking farmers with small businesses processing local goods.

Sentiment

The sentiment surrounding HB 1384 appears largely positive among legislators and advocates of the food manufacturing sector. Supporters view it as a significant step towards fortifying the state's economy beyond tourism. Stakeholders believe that the proposed tax credits could lead to increased job creation and business growth within food manufacturing, fostering a healthier local economy. However, cautious optimism exists regarding how effectively the bill will stimulate anticipated growth and aid in job recovery following the economic downturn during the pandemic.

Contention

Despite the general support, there are concerns regarding the implementation and oversight of the tax credit program. Questions have been raised about the effectiveness of such incentives in truly boosting the food manufacturing industry without careful monitoring. Additionally, the criteria for 'qualified expenses' and definitions of 'qualified taxpayer' may also lead to contention as the bill progresses. Stakeholders are wary that without stringent regulations, the objectives of boosting economic resilience and food security may not be fully realized.

Companion Bills

No companion bills found.

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