HB 2017: Income Tax Credit; Hawaiian Home Lands; Agricultural Investment Costs
- Session Year: 2025-2026
- House: House
- Latest Version Date: 2026-03-27
Current Status:
Failed
(2026-03-30: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.)
Introduced
In Committee
First Chamber
In Committee
Second Chamber
Final Decking
Enacted
What does this bill do?
The bill creates a nonrefundable state income tax credit for farmers and other agricultural businesses operating on Hawaiian home lands who hold a valid lease, license, or right to use the land. The credit covers a percentage of qualifying farm investments — such as irrigation and water storage, equipment, planning and studies, orchard planting, and clearing former plantation land — and unused credit can be carried forward for up to five years. The Department of Agriculture and Biosecurity must certify eligibility before the credit can be claimed.
The summary is provided by generative AI which can make mistakes. For original language, please view the details in the table below.
Establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Applies to costs incurred after 12/31/2026. Effective 7/1/3000. (SD1)
Establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3000. (HD3)
For taxable years beginning 1/1/2027, establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Effective 7/1/3000. (HD2)
Income Tax Credit; Hawaiian Home Lands; Agricultural Investment Costs
For taxable years beginning 1/1/2027, amends the Important Agricultural Land Qualified Agricultural Cost Tax Credit to: (1) include Hawaiian home lands designated for subsistence agriculture, supplemental agriculture, or pastoral in the definition of "important agricultural lands"; and (2) expand the definition of "qualified agricultural costs" to include costs relating to the planting of orchard or fruit-bearing crops, or expenditures related to the clearing of former sugar and pineapple plantation lands.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2017 |
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THIRTY-THIRD LEGISLATURE, 2026 |
H.D. 3 |
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STATE OF HAWAII |
S.D. 1 |
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A BILL FOR AN ACT
RELATING TO AGRICULTURE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to establish a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands.
SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§235- Hawaiian home lands; agricultural investment tax credit. (a) There shall be allowed to each eligible taxpayer a tax credit that shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed.
(b) The amount of the tax credit allowed under this section shall be equal to per cent of the qualified agricultural investment costs incurred by the taxpayer during the taxable year, up to a maximum of $ .
(c) In the case of a partnership, S corporation, estate, trust, or other pass-through entity, the tax credit allowable shall be for qualified agricultural investment costs incurred by the entity for the taxable year. The cost upon which the tax credit is computed shall be determined at the entity level. Distribution and share of the credit shall be determined by rule.
(d) No other credit may be claimed under this chapter for qualified agricultural investment costs for which a credit is claimed under this section for the taxable year.
(e) If a deduction is taken under section 179 (with respect to election to expense depreciable business assets) of the Internal Revenue Code, no tax credit shall be allowed for that portion of the qualified agricultural investment costs for which the deduction is taken.
(f) If the tax credit under this section exceeds the taxpayer's income tax liability, the excess of the credit over liability may be used as a credit against the taxpayer's income tax liability in subsequent years until exhausted or for a maximum of five taxable years, whichever occurs first.
All claims for a tax credit under this section, including amended claims, shall be filed on or before the end of the twelfth month following the close of the taxable year for which the credit is claimed. Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.
(g) The department of agriculture and biosecurity, in consultation with the department of taxation, shall certify the tax credit. No tax credit shall be claimed unless the taxpayer has been certified from the department of agriculture and biosecurity as having met the certification requirements established by the department of agriculture and biosecurity.
(h) The director of taxation and department of agriculture and biosecurity, in consultation with the department of Hawaiian home lands, shall adopt rules pursuant to chapter 91 necessary to effectuate the purposes of this section.
(i) As used in this section:
"Agricultural business" means any person with a commercial agricultural, silvicultural, or aquacultural facility or operation, including:
(1) The care and production of livestock and livestock products, poultry and poultry products, apiary products, and plant and animal production for nonfood uses;
(2) The planting, cultivating, harvesting, and processing of crops; and
(3) The farming or ranching of any plant or animal species in a controlled salt, brackish, or freshwater environment; provided that the principal place of the agricultural business is maintained in the State.
"Eligible taxpayer" means any person engaged in an agricultural business who holds a valid lease, license, or right-of-entry issued by the department of Hawaiian home lands and conducts activities, including agricultural, pastoral, aquacultural, and commercial activities on Hawaiian home lands pursuant to the Hawaiian Homes Commission Act of 1920, as amended.
"Qualified agricultural investment costs" means expenditures incurred by an eligible taxpayer for agricultural purposes on Hawaiian home lands, including:
(1) The plans, design, engineering, construction, renovation, repair, maintenance, and equipment for agricultural infrastructure, including roads, utilities, irrigation systems, water storage facilities, water pipelines, ditches, reservoirs, and agricultural processing facilities used primarily for agricultural purposes;
(2) Equipment used primarily to cultivate, grow, harvest, or process agricultural products;
(3) Regulatory processing, feasibility studies, and legal, engineering, accounting, and other consultant services directly related to agricultural development or water access for agricultural activities;
(4) The planting and establishment of orchard or fruit-bearing crops, including the purchase of planting materials, soil preparation, planting, fertilization, irrigation, weed control, and pest management; and
(5) The clearing of former sugar or pineapple plantation lands that have been out of agricultural use for more than five years, including the removal of trees and debris, and soil restoration necessary to return the land to productive agricultural use."
SECTION 3. New statutory material is underscored.
SECTION 4. This Act shall take effect on July 1, 3000, and shall apply to costs incurred after December 31, 2026.
Report Title:
Income Tax Credit; Hawaiian Home Lands; Agricultural Investment Costs
Description:
Establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Applies to costs incurred after 12/31/2026. Effective 7/1/3000. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2017 |
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THIRTY-THIRD LEGISLATURE, 2026 |
H.D. 3 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO AGRICULTURE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to establish a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands.
SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§235- Hawaiian home lands; agricultural investment tax credit. (a) There shall be allowed to each eligible taxpayer a tax credit that shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed.
(b) The amount of the tax credit allowed under this section shall be equal to per cent of the qualified agricultural investment costs incurred by the taxpayer during the taxable year, up to a maximum of $ .
(c) In the case of a partnership, S corporation, estate, trust, or other pass-through entity, the tax credit allowable is for qualified agricultural investment costs incurred by the entity for the taxable year. The cost upon which the tax credit is computed shall be determined at the entity level. Distribution and share of the credit shall be determined by rule.
(d) No other credit may be claimed under this chapter for qualified agricultural investment costs for which a credit is claimed under this section for the taxable year.
(e) If a deduction is taken under section 179 (with respect to election to expense depreciable business assets) of the Internal Revenue Code, no tax credit shall be allowed for that portion of the qualified agricultural investment costs for which the deduction is taken.
(f) If the tax credit under this section exceeds the taxpayer's income tax liability, the excess of the credit over liability may be used as a credit against the taxpayer's income tax liability in subsequent years until exhausted or for a maximum of five taxable years, whichever occurs first.
All claims for a tax credit under this section, including amended claims, shall be filed on or before the end of the twelfth month following the close of the taxable year for which the credit is claimed. Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.
(g) The director of taxation, in consultation with the department of Hawaiian home lands, shall adopt rules pursuant to chapter 91 necessary to effectuate the purposes of this section.
(h) As used in this section:
"Agricultural business" means any person with a commercial agricultural, silvicultural, or aquacultural facility or operation, including:
(1) The care and production of livestock and livestock products, poultry and poultry products, apiary products, and plant and animal production for nonfood uses;
(2) The planting, cultivating, harvesting, and processing of crops; and
(3) The farming or ranching of any plant or animal species in a controlled salt, brackish, or freshwater environment; provided that the principal place of the agricultural business is maintained in the State.
"Eligible taxpayer" means any person engaged in an agricultural business who holds a valid lease, license, or right-of-entry issued by the department of Hawaiian home lands and conducts activities, including agricultural, pastoral, aquacultural, and commercial activities on Hawaiian home lands pursuant to the Hawaiian Homes Commission Act of 1920, as amended.
"Qualified agricultural investment costs" means expenditures incurred by an eligible taxpayer for agricultural purposes on Hawaiian home lands, including:
(1) The plans, design, engineering, construction, renovation, repair, maintenance, and equipment for agricultural infrastructure, including roads, utilities, irrigation systems, water storage facilities, water pipelines, ditches, reservoirs, and agricultural processing facilities used primarily for agricultural purposes;
(2) Equipment used primarily to cultivate, grow, harvest, or process agricultural products;
(3) Regulatory processing, feasibility studies, and legal, engineering, accounting, and other consultant services directly related to agricultural development or water access for agricultural activities;
(4) The planting and establishment of orchard or fruit-bearing crops, including the purchase of planting materials, soil preparation, planting, fertilization, irrigation, weed control, and pest management; and
(5) The clearing of former sugar or pineapple plantation lands that have been out of agricultural use for more than five years, including the removal of trees and debris, and soil restoration necessary to return the land to productive agricultural use."
SECTION 3. New statutory material is underscored.
SECTION 4. This Act shall take effect on July 1, 3000, and shall apply to taxable years beginning after December 31, 2026.
Report Title:
Income Tax Credit; Hawaiian Home Lands; Agricultural Investment Costs
Description:
Establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Applies to taxable years beginning after 12/31/2026. Effective 7/1/3000. (HD3)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2017 |
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THIRTY-THIRD LEGISLATURE, 2026 |
H.D. 2 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO AGRICULTURE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to establish a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands.
SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§235- Hawaiian home lands; agricultural investment tax credit. (a) There shall be allowed to each eligible taxpayer a nonrefundable tax credit against the taxpayer's net income tax liability for qualified agricultural investment costs incurred during the taxable year for agricultural activities conducted on Hawaiian home lands.
(b) The amount of the tax credit allowed under this section shall be equal to per cent of the qualified agricultural investment costs incurred during the taxable year; provided that the total credit claimed by any taxpayer in a taxable year shall not exceed $ .
(c) The tax credit allowed under this section shall not reduce the taxpayer's net income tax liability below zero. Any excess credit may be carried forward to subsequent taxable years until exhausted or for a maximum of five taxable years, whichever occurs first.
(d) No other credit may be claimed under this chapter for qualified agricultural investment costs for which a credit is claimed under this section for the taxable year.
(e) The cost upon which the tax credit is computed shall be determined at the entity level. In the case of a partnership, S corporation, estate, trust, or other pass through entity, distribution and share of the credit shall be determined by rule.
(f) All claims for a tax credit under this section, including amended claims, shall be filed on or before the end of the twelfth month following the close of the taxable year for which the credit is claimed. Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.
(g) The department of taxation, in consultation with the department of Hawaiian home lands, shall adopt rules pursuant to chapter 91 necessary to carry out the purposes of this section.
(h) As used in this section:
"Agricultural business" means any person with a commercial agricultural, silvicultural, or aquacultural facility or operation, including:
(1) The care and production of livestock and livestock products, poultry and poultry products, apiary products, and plant and animal production for nonfood uses;
(2) The planting, cultivating, harvesting, and processing of crops; and
(3) The farming or ranching of any plant or animal species in a controlled salt, brackish, or freshwater environment; provided that the principal place of the agricultural business is maintained in the State.
"Eligible taxpayer" means any person engaged in an agricultural business who holds a valid lease, license, or right-of-entry issued by the department of Hawaiian home lands and conducts activities, including agricultural, pastoral, aquacultural, and commercial activities on Hawaiian home lands pursuant to the Hawaiian Homes Commission Act of 1920, as amended.
"Qualified agricultural investment costs" means expenditures incurred by an eligible taxpayer for agricultural purposes on Hawaiian home lands, including:
(1) The plans, design, engineering, construction, renovation, repair, maintenance, and equipment for agricultural infrastructure, including roads, utilities, irrigation systems, water storage facilities, water pipelines, ditches, reservoirs, and agricultural processing facilities used primarily for agricultural purposes;
(2) Equipment used primarily to cultivate, grow, harvest, or process agricultural products;
(3) Regulatory processing, feasibility studies, and legal, engineering, accounting, and other consultant services directly related to agricultural development or water access for agricultural activities;
(4) The planting and establishment of orchard or fruit-bearing crops, including the purchase of planting materials, soil preparation, planting, fertilization, irrigation, weed control, and pest management; and
(5) The clearing of former sugar or pineapple plantation lands that have been out of agricultural use for more than five years, including the removal of trees and debris, and soil restoration necessary to return the land to productive agricultural use."
SECTION 3. New statutory material is underscored.
SECTION 4. This Act shall take effect on July 1, 3000, and shall apply to taxable years beginning after December 31, 2026.
Report Title:
Income Tax Credit; Hawaiian Home Lands; Agricultural Investment Costs
Description:
For taxable years beginning 1/1/2027, establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Effective 7/1/3000. (HD2)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2017 |
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THIRTY-THIRD LEGISLATURE, 2026 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO AGRICULTURE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to establish a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands.
SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§235- Hawaiian home lands; agricultural investment tax credit. (a) There shall be allowed to each eligible taxpayer a nonrefundable tax credit against the taxpayer's net income tax liability for qualified agricultural investment costs incurred during the taxable year for agricultural activities conducted on Hawaiian home lands.
(b) The amount of the tax credit allowed under this section shall be equal to per cent of the qualified agricultural investment costs incurred during the taxable year; provided that the total credit claimed by any taxpayer in a taxable year shall not exceed $ .
(c) The tax credit allowed under this section shall not reduce the taxpayer's net income tax liability below zero. Any excess credit may be carried forward to subsequent taxable years until exhausted.
(d) The department of taxation, in consultation with the department of Hawaiian home lands, shall adopt rules pursuant to chapter 91 necessary to carry out the purposes of this section.
(e) As used in this section:
"Agricultural business" has the same meaning as in section 235-110.93.
"Eligible taxpayer" means any person engaged in an agricultural business who holds a valid lease, license, or right-of-entry issued by the department of Hawaiian home lands and conducts agricultural activities on Hawaiian home lands designated for subsistence agriculture, supplemental agriculture, or pastoral use pursuant to the Hawaiian Homes Commission Act of 1920, as amended.
"Qualified agricultural investment costs" means expenditures incurred by an eligible taxpayer for agricultural purposes on Hawaiian home lands, including:
(1) The plans, design, engineering, construction, renovation, repair, maintenance, and equipment for agricultural infrastructure, including roads, utilities, irrigation systems, water storage facilities, water pipelines, ditches, reservoirs, and agricultural processing facilities used primarily for agricultural purposes;
(2) Equipment used primarily to cultivate, grow, harvest, or process agricultural products;
(3) Regulatory processing, feasibility studies, and legal, engineering, accounting, and other consultant services directly related to agricultural development or water access for agricultural activities;
(4) The planting and establishment of orchard or fruit-bearing crops, including the purchase of planting materials, soil preparation, planting, fertilization, irrigation, weed control, and pest management; and
(5) The clearing of former sugar or pineapple plantation lands that have been out of agricultural use for more than five years, including the removal of trees and debris, and soil restoration necessary to return the land to productive agricultural use."
SECTION 3. New statutory material is underscored.
SECTION 4. This Act shall take effect on July 1, 3000, and shall apply to taxable years beginning after December 31, 2026.
Report Title:
Income Tax Credit; Hawaiian Home Lands; Agricultural Investment Costs
Description:
For taxable years beginning after 1/1/2027, establishes a nonrefundable income tax credit for certain agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands. Effective 7/1/3000. (HD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2017 |
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THIRTY-THIRD LEGISLATURE, 2026 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to agriculture.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The legislature finds that article XI, section 3, of the Hawaii State Constitution, sets out the framework for state policies to promote agriculture and the conservation of productive agricultural lands in the State. To address the issue of important agricultural lands, Act 183, Session Laws of Hawaii 2005 (Act 183), established standards, criteria, and mechanisms to identify important agricultural lands and directed the department of agriculture and biosecurity to develop a program of incentives to promote agricultural viability. Act 183 was further amended by Act 233, Session Laws of Hawaii 2008, to provide for the designation of public lands as important agricultural lands by requiring the department of agriculture and biosecurity and department of land and natural resources to jointly identify the state-owned lands that should be designated as important agricultural lands.
The legislature further finds that section 204(a) of the Hawaiian Homes Commission Act, 1920, as amended, provides that Hawaiian home lands shall be under the control of the department of Hawaiian home lands requiring the use of lands in accordance with the Hawaiian Homes Commission Act.
Accordingly, the purpose of this Act is to amend the important agricultural land qualified agricultural cost tax credit to include Hawaiian home lands designated for subsistence agriculture, supplemental agriculture, or pastoral in the definition of "important agricultural lands" and expand the definition of "qualified agricultural costs" to include costs relating to the planting of orchard or fruit-bearing crops, which typically take longer to yield or return and the improvement of former sugar and pineapple plantation lands.
SECTION 2. Section 235-110.93, Hawaii Revised Statutes, is amended by amending subsection (k) to read as follows:
"(k) [As used in] For the purposes of
this section:
"Agricultural business" means any person with a commercial agricultural, silvicultural, or aquacultural facility or operation, including:
(1) The care and production of livestock and livestock products, poultry and poultry products, apiary products, and plant and animal production for nonfood uses;
(2) The planting, cultivating, harvesting, and processing of crops; and
(3) The farming or ranching of any plant or animal species in a controlled salt, brackish, or freshwater environment;
provided that the principal place of the agricultural business is maintained in the State and more than fifty per cent of the land the agricultural business owns or leases, excluding land classified as conservation land, is important agricultural land.
"Important
agricultural lands" means lands identified and designated as important
agricultural lands pursuant to part III of chapter 205[.], and Hawaiian
home lands designated for subsistence agriculture, supplemental agriculture, or
pastoral.
"Net income tax liability" means income tax liability reduced by all other credits allowed under this chapter.
"Qualified agricultural costs" means expenditures for:
(1) The plans, design, engineering, construction, renovation, repair, maintenance, and equipment for:
(A) Roads or utilities, primarily for agricultural purposes, where the majority of the lands serviced by the roads or utilities, excluding lands classified as conservation lands, are important agricultural lands;
(B) Agricultural processing facilities in the State, primarily for agricultural purposes, where the majority of the crops or livestock processed, harvested, treated, washed, handled, or packaged are from agricultural businesses;
(C) Water wells, reservoirs, dams, water storage facilities, water pipelines, ditches, or irrigation systems in the State, primarily for agricultural purposes, providing water for lands, the majority of which, excluding lands classified as conservation lands, are important agricultural lands; and
(D) Agricultural housing in the State, exclusively for agricultural purposes; provided that:
(i) The housing units are occupied solely by farmers or employees for agricultural businesses and their immediate family members;
(ii) The housing units are owned by the agricultural business;
(iii) The housing units are in the general vicinity, as determined by the department of agriculture, of agricultural lands owned or leased by the agricultural business; and
(iv) The housing units conform to any other conditions that may be required by the department of agriculture;
(2) Feasibility studies, regulatory processing, and legal and accounting services related to the items under paragraph (1);
(3) Equipment, primarily for agricultural
purposes, used to cultivate, grow, harvest, or process agricultural products by
an agricultural business; [and]
(4) Regulatory processing, studies, and legal and
other consultant services related to obtaining or retaining sufficient water
for agricultural activities and retaining the right to farm on lands identified
as important agricultural lands[.];
(5) Planting of orchard or fruit-bearing crops on not less than acres, including:
(A) The purchase of planting materials, including seeds, transplants, cuttings, and grafted plants; and
(B) Tillage, including the preparation of the soil, planting, weed control, fertilizing, irrigation, and pest management; and
(6) The clearing of, removal of trees and debris from, and soil restoration to correct any nutrient deficiency that is present on former sugar and pineapple plantation lands that have been out of agricultural use for more than five years and are to be used primarily for agricultural purposes."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2026.
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INTRODUCED BY: |
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Report Title:
Important Agricultural Land Qualified Agricultural Cost Tax Credit; Hawaiian Home Lands; Important Agricultural Lands; Qualified Agricultural Costs
Description:
For taxable years beginning 1/1/2027, amends the Important Agricultural Land Qualified Agricultural Cost Tax Credit to: (1) include Hawaiian home lands designated for subsistence agriculture, supplemental agriculture, or pastoral in the definition of "important agricultural lands"; and (2) expand the definition of "qualified agricultural costs" to include costs relating to the planting of orchard or fruit-bearing crops, or expenditures related to the clearing of former sugar and pineapple plantation lands.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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Date
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Status
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| Mar 30, 2026 | Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. |
| Mar 30, 2026 | Reported from AEN/HWN (Stand. Com. Rep. No. 3342) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. |
| Mar 24, 2026 | The committee(s) on HWN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HWN were as follows: 3 Aye(s): Senator(s) Richards, Lamosao, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Ihara, Keohokalole. |
| Mar 24, 2026 | The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in AEN were as follows: 3 Aye(s): Senator(s) Gabbard, Richards, Rhoads; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) DeCoite, Awa. |
| Mar 20, 2026 | The committee(s) on AEN/HWN has scheduled a public hearing on 03-24-26 2:00PM; Conference Room 224 & Videoconference. |
| Mar 12, 2026 | Referred to AEN/HWN, WAM. |
| Mar 12, 2026 | Passed First Reading. |
| Mar 12, 2026 | Received from House (Hse. Com. No. 342). |
| Mar 10, 2026 | Passed Third Reading as amended in HD 3 with Representative(s) Alcos, Cochran, Garcia, Iwamoto voting aye with reservations; none voting no (0) and none excused (0). Transmitted to Senate. |
| Mar 6, 2026 | Forty-eight (48) hours notice Tuesday, 03-10-26. |
| Mar 6, 2026 | Reported from FIN (Stand. Com. Rep. No. 1026-26) as amended in HD 3, recommending passage on Third Reading. |
| Feb 25, 2026 | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none. |
| Feb 23, 2026 | Bill scheduled to be heard by FIN on Wednesday, 02-25-26 2:00PM in House conference room 308 VIA VIDEOCONFERENCE. |
| Feb 20, 2026 | Report adopted; referred to the committee(s) on FIN as amended in HD 2 with Representative(s) Alcos, Cochran, Garcia voting aye with reservations; none voting no (0) and Representative(s) Quinlan excused (1). |
| Feb 20, 2026 | Reported from JHA (Stand. Com. Rep. No. 748-26) as amended in HD 2, recommending referral to FIN. |
| Feb 18, 2026 | The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Kahaloa, Takayama; Ayes with reservations: Representative(s) Cochran, Garcia, Shimizu; Noes: none; and 2 Excused: Representative(s) Hashem, Sayama. |
| Feb 13, 2026 | Bill scheduled to be heard by JHA on Wednesday, 02-18-26 2:00PM in House conference room 325 VIA VIDEOCONFERENCE. |
| Feb 11, 2026 | Passed Second Reading as amended in HD 1 and referred to the committee(s) on JHA with none voting aye with reservations; none voting no (0) and Representative(s) Holt excused (1). |
| Feb 11, 2026 | Reported from AGR (Stand. Com. Rep. No. 174-26) as amended in HD 1, recommending passage on Second Reading and referral to JHA. |
| Feb 6, 2026 | The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Chun, Kusch, Kahaloa, Perruso, Quinlan, Matsumoto; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Lowen. |
| Feb 4, 2026 | Bill scheduled for decision making on Friday, 02-06-26 9:01AM in conference room 325 VIA VIDEOCONFERENCE. |
| Feb 4, 2026 | The committee(s) on AGR recommend(s) that the measure be deferred until 02-06-26 9:01AM. |
| Feb 2, 2026 | Bill scheduled to be heard by AGR on Wednesday, 02-04-26 9:00AM in House conference room 325 VIA VIDEOCONFERENCE. |
| Jan 28, 2026 | Referred to AGR, JHA, FIN, referral sheet 3 |
| Jan 26, 2026 | Introduced and Pass First Reading. |
| Jan 23, 2026 | Pending introduction. |
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Date
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Description
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Location
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Votes
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| Mar 24, 2026 | The committee(s) on HWN recommend(s) that the measure be PASSED, WITH AMENDMENTS | Senate Standing Committee on Hawaiian Affairs |
Passed |
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| Mar 24, 2026 | The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENTS | Senate Standing Committee on Agriculture and Environment |
Passed |
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| Mar 10, 2026 | Third Reading | House Floor |
Passed |
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| Feb 25, 2026 | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS | House Standing Committee on Finance |
Passed |
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| Feb 18, 2026 | The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS | House Standing Committee on Judiciary & Hawaiian Affairs |
Passed |
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| Feb 6, 2026 | The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS | House Standing Committee on Agriculture & Food Systems |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
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Organization
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Position
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Date
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| Department of Hawaiian Home Lands | *** Support | Mar 24, 2026 |
| Food+ Policy | *** Support | Feb 6, 2026 |
| Hawai'i Farm Bureau | *** Support | Feb 25, 2026 |
| Hawaii Farm Bureau | *** Support | Mar 24, 2026 |
| Hawaiian Homes Commission | *** Support | Mar 24, 2026 |
| Hawaiʻi Farmers Union United | ** Support | |
| Office of Hawaiian Affairs | *** Support | Mar 24, 2026 |
STAND. COM. REP. NO. 1026-26
Honolulu, Hawaii
, 2026
RE: H.B. No. 2017
H.D. 3
Honorable Nadine K. Nakamura
Speaker, House of Representatives
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Madame:
Your Committee on Finance, to which was referred H.B. No. 2017, H.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO AGRICULTURE,"
begs leave to report as follows:
Your Committee received testimony in support of this measure from the Department of Hawaiian Home Lands; Hawaiʻi Farm Bureau; and one individual. Your Committee received testimony in opposition to this measure from one individual. Your Committee received comments on this measure from the Department of Taxation.
Your Committee has amended this measure by:
(1) Specifying that expenses deducted as depreciable business assets under section 179 of the Internal Revenue Code are not additionally eligible as expenses for the tax credit; and
(2) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2017, H.D. 2, as amended herein, and recommends that it pass Third Reading in the form attached hereto as H.B. No. 2017, H.D. 3.
Respectfully submitted on behalf of the members of the Committee on Finance,
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____________________________ CHRIS TODD, Chair |
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STAND. COM. REP. NO. 748-26
Honolulu, Hawaii
, 2026
RE: H.B. No. 2017
H.D. 2
Honorable Nadine K. Nakamura
Speaker, House of Representatives
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Madame:
Your Committee on Judiciary & Hawaiian Affairs, to which was referred H.B. No. 2017, H.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO AGRICULTURE,"
begs leave to report as follows:
Your Committee received testimony in support of this measure from the Department of Hawaiian Home Lands and Hawaiʻi Farm Bureau. Your Committee received comments on this measure from the Department of Taxation.
Your Committee finds that agricultural lessees on Hawaiian home lands face substantial upfront costs for infrastructure, land preparation, and crop establishment that can limit agricultural productivity and long-term viability. Your Committee further finds that providing a targeted income tax credit for qualified agricultural investment costs will support agricultural development, promote food security, and encourage sustained use of Hawaiian home lands for agricultural purposes.
Your Committee has amended this measure by:
(1) Clarifying the definitions of "eligible taxpayer" and "agricultural business";
(2) Limiting the ability to carry forward any excess credit to five taxable years;
(3) Preventing a taxpayer from obtaining a double benefit from claiming the same expenditures and costs for another tax credit or exemption;
(4) Clarifying how to calculate the credit for entities;
(5) Including a filing deadline to claim the credit; and
(6) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Judiciary & Hawaiian Affairs that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2017, H.D. 1, as amended herein, and recommends that it be referred to your Committee on Finance in the form attached hereto as H.B. No. 2017, H.D. 2.
Respectfully submitted on behalf of the members of the Committee on Judiciary & Hawaiian Affairs,
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____________________________ DAVID A. TARNAS, Chair |
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STAND. COM. REP. NO. 174-26
Honolulu, Hawaii
, 2026
RE: H.B. No. 2017
H.D. 1
Honorable Nadine K. Nakamura
Speaker, House of Representatives
Thirty-Third State Legislature
Regular Session of 2026
State of Hawaii
Madame:
Your Committee on Agriculture & Food Systems, to which was referred H.B. No. 2017 entitled:
"A BILL FOR AN ACT RELATING TO AGRICULTURE,"
begs leave to report as follows:
(1) Include Hawaiian home lands designated for subsistence agriculture, supplemental agriculture, or pastoral in the definition of "important agricultural lands"; and
(2) Expand the definition of "qualified agricultural costs" to include costs relating to the planting of orchard or fruit-bearing crops, which typically take longer to yield or return and the improvement of former sugar and pineapple plantation lands.
Your Committee received testimony in support of this measure from the Department of Hawaiian Home Lands; Hawaiʻi Farmers Union United; and two individuals. Your Committee received comments on this measure from the Department of Taxation; Department of Agriculture and Biosecurity; and Hawaiʻi Farm Bureau.
Your Committee finds that incentivizing investments in agricultural lands, especially on Hawaiian home lands will improve agricultural viability and strengthen agriculture on homestead lands. However, your Committee notes that the important agricultural land qualified agricultural cost tax credit was designed to incentivize landowners who accept long-term land-use restrictions by dedicating land in perpetuity for agricultural use. Your Committee believes that establishing an income tax credit for agricultural investment on Hawaiian home lands may better promote agricultural investments on Hawaiian home lands while preserving the integrity and clarity of the important agricultural land framework.
Your Committee has accordingly amended this measure by:
(1) Deleting language that would have amended the important agricultural land qualified agricultural cost tax credit to include certain Hawaiian home lands, costs associated with the planting of orchard or fruit-bearing crops, and expenditures related to the clearing of former sugar and pineapple plantation lands;
(2) Establishing a nonrefundable income tax credit for certain qualified agricultural investment costs incurred for agricultural activities conducted on Hawaiian home lands;
(3) Amending the preamble to reflect its amended purpose;
(4) Changing the effective date to July 1, 3000, to encourage further discussion; and
(5) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style
As affirmed by the record of votes of the members of your Committee on Agriculture & Food Systems that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2017, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2017, H.D. 1, and be referred to your Committee on Judiciary & Hawaiian Affairs.
Respectfully submitted on behalf of the members of the Committee on Agriculture & Food Systems,
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____________________________ CORY CHUN, Chair |
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Date
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Testimony PDF
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| Mar 24, 2026 | HB2017_HD3_TESTIMONY_AEN-HWN_03-24-26_.PDF |
| Feb 25, 2026 | HB2017_HD2_TESTIMONY_FIN_02-25-26_.PDF |
| Feb 18, 2026 | HB2017_HD1_TESTIMONY_JHA_02-18-26_.PDF |
| Feb 6, 2026 | HB2017_TESTIMONY_AGR_02-04-26_.PDF |
Discussed in Hearing
4MIN
Senate Standing Committee on Agriculture and Environment
4MIN
Senate Standing Committee on Hawaiian Affairs
4MIN
Senate Standing Committee on Energy and Intergovernmental Affairs
4MIN
Senate Standing Committee on Water, Land, Culture and the Arts
50SEC
House Standing Committee on Finance
46SEC
House Standing Committee on Finance
3MIN
House Standing Committee on Judiciary & Hawaiian Affairs
3MIN
House Standing Committee on Judiciary & Hawaiian Affairs
Bill Author
Bill Co-Author(s):