Hawaii 2024 Regular Session

Hawaii Senate Bill SB796

Introduced
1/20/23  
Refer
1/25/23  
Introduced
1/20/23  

Caption

Relating To Taxation.

Impact

The bill's implementation is expected to stimulate local agricultural production by lowering the operational costs for farmers. Supporters of the legislation believe that tax relief will encourage farmers to increase production, leading to more affordable food options for residents and potentially higher profit margins for local growers. This aligns with broader initiatives like the Sustainable Hawaii Initiative which focuses on doubling local food production by 2030. By boosting local agriculture, the bill aims to mitigate risks associated with food shortages during natural disasters or economic disruptions.

Summary

SB796 is a legislative act that aims to enhance local food production in Hawaii by providing tax exemptions for farmers selling produce intended for human consumption within the state. Specifically, the bill exempts the first $200,000 of gross income received by farmers from the general excise tax. This move aligns with the state's objectives of reducing reliance on food imports and enhancing self-sustainability, particularly given Hawaii's geographical isolation and current status of importing over 85% of its food supply.

Contention

Notably, there may be concerns regarding the specific provision that limits the tax exemption to produce intended for human consumption within the state. Critics might argue that while the bill supports local farmers, it could inadvertently create disparities in the market by favoring local sales over those intended for export. Additionally, there are broader implications on how this tax relief might impact state revenues and the balance between agricultural incentives and fiscal responsibility. The discussions surrounding the bill could reveal divergent perspectives between supporting local agriculture and maintaining a robust tax base.

Companion Bills

HI SB796

Carry Over Relating To Taxation.

Previously Filed As

HI SB796

Relating To Taxation.

HI SB2399

Relating To Taxation.

HI HB1369

Relating To Taxation.

HI HB1498

Relating To Taxation.

HI SB2475

Relating To Taxation.

HI HB1627

Relating To Taxation.

HI SB1043

Relating To Taxation.

HI HB959

Relating To Taxation.

HI SB1266

Relating To Taxation.

HI SB1265

Relating To Taxation.

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