Hawaii 2025 Regular Session

Hawaii Senate Bill SB328

Introduced
1/15/25  
Refer
1/21/25  
Report Pass
2/4/25  
Refer
2/4/25  
Report Pass
2/27/25  
Engrossed
3/4/25  
Refer
3/6/25  
Report Pass
3/14/25  
Refer
3/14/25  
Report Pass
3/21/25  
Refer
3/21/25  

Caption

Relating To Taxation.

Impact

If enacted, SB328 would amend Chapter 235 of the Hawaii Revised Statutes. It not only provides financial relief but also promotes agricultural innovation by encouraging farmers to convert operations sustainably. This could lead to increased efficiency within the agricultural sector, which some lawmakers hope will bolster local economies while simultaneously addressing the challenges faced in traditional dairy farming. The act is intended to aid farmers transitioning to practices that better align with market trends in animal husbandry and meat production.

Summary

SB328 proposes a Dairy Farm Retrofit Income Tax Credit aimed at incentivizing the conversion of dairy farms into hog farms in Hawaii. It offers a tax credit that is equal to fifty percent of the capital infrastructure costs incurred during this conversion, potentially benefiting taxpayers subject to income tax. The bill lays the framework for the director of taxation to establish necessary forms and regulate the information required for taxpayers to claim this credit. The measure underscores the state’s commitment to supporting agricultural transitions and adapting to changing market demands.

Sentiment

The overall sentiment toward SB328 appears to be supportive among proponents who view this tax credit as a means to revitalize the agricultural landscape and adapt to current economic pressures. Supporters argue that it offers essential support to farmers while promoting state agricultural interests. However, potential concerns may arise regarding the implications of such conversions on local ecosystems, animal welfare, and dairy farming communities, which could create a divergence in opinions as the conversation evolves.

Contention

Notable points of contention around SB328 may revolve around the environmental implications of increasing hog farming versus safeguarding traditional dairy operations. Opponents may argue that the bill prioritizes tax benefits for the meat industry without adequately addressing the long-term sustainability of agricultural practices in Hawaii. The tension between fostering economic incentives and ensuring responsible agricultural transitions is likely to be a significant topic in future discussions surrounding the bill.

Companion Bills

No companion bills found.

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