SB 2925: DAB; Taxation; Natural Management of Coconut Rhinoceros Beetle Tax Credit; Appropriation

A BILL FOR AN ACT

RELATING TO COCONUT TREES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-     Natural management of the coconut rhinoceros beetle tax credit.  (a)  There shall be allowed to each taxpayer subject to the tax imposed under this chapter, who is not eligible to be claimed as a dependent for federal or state income taxes by another taxpayer and who files an individual income tax return for a taxable year, a natural management of the coconut rhinoceros beetle tax credit that shall be applied against 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 shall be equal to       per cent of the qualified costs incurred by the taxpayer to implement natural management practices of the coconut rhinoceros beetle that result in consumable coconut trees, or $          , whichever is less.

     (c)  The standards for eligibility and certification of costs for the tax credit shall be determined by the department of agriculture and biosecurity.  The taxpayer shall submit verification or allow inspection as determined by the department of agriculture and biosecurity; provided that the verification shall include a certification by the taxpayer that no systemic or prohibited pesticides have been applied to the coconut trees and that only natural management practices approved by the department of agriculture and biosecurity have been implemented.

     (d)  All claims for the tax credit under this section, including any 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 may be claimed.  Failure to properly claim the credit shall constitute a waiver of the right to claim the credit.

     (e)  If the tax credit claimed by the taxpayer under this section exceeds the amount of the income tax payments due from the taxpayer, the excess of the credit over payments due may be used as a credit against the taxpayer's income tax liability in subsequent years until exhausted.

     (f)  No taxpayer who claims the tax credit under this section shall claim any other credit for the same expenses or costs.

     (g)  The director of taxation:

     (1)  Shall prepare any forms that may be necessary to claim a tax credit under this section;

     (2)  May require proof of the claim for the tax credit; and

     (3)  May adopt rules pursuant to chapter 91 to effectuate the purposes of this section.

     (h)  For the purposes of this section, "consumable coconut tree" means a coconut tree managed without the application of systemic or persistent pesticides that would render the coconut water or meat unsafe for human consumption."

     SECTION 2.  There is appropriated out of the general revenues of the State of Hawaii the sum of $           or so much thereof as may be necessary for fiscal year 2026-2027 to fund two full-time equivalent (2.0 FTE) environmental health specialist IV positions to conduct inspections required pursuant to the natural management of coconut rhinoceros beetle tax credit.

     The sum appropriated shall be expended by the department of agriculture and biosecurity for the purposes of this Act.

     SECTION 3.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect on July 1, 3000; provided that section 1 shall apply to taxable years beginning after December 31, 2026.

Report Title:

DAB; Taxation; Natural Management of Coconut Rhinoceros Beetle Tax Credit; Appropriation

Description:

Establishes an income tax credit for qualified costs to implement natural management of coconut rhinoceros beetles that result in consumable coconut trees.  Applies to taxable years beginning after 12/31/2026.  Appropriates funds.  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.

A BILL FOR AN ACT

RELATING TO COCONUT TREES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-     Natural management of the coconut rhinoceros beetle tax credit.  (a)  There shall be allowed to each taxpayer subject to the tax imposed under this chapter, who is not eligible to be claimed as a dependent for federal or state income taxes by another and who files an individual income tax return for a taxable year, a natural management of the coconut rhinoceros beetle tax credit that shall be applied against 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 shall be equal to       per cent of the qualified costs incurred by the taxpayer to implement natural management practices of the coconut rhinoceros beetle that result in consumable coconut trees, or $          , whichever is less.

     (c)  The standards for eligibility and certification of costs for the tax credit shall be determined by the department of agriculture and biosecurity.  The taxpayer shall submit verification or allow inspection as determined by the department of agriculture and biosecurity; provided that the verification shall include a certification by the taxpayer that no systemic or prohibited pesticides have been applied to the coconut trees and that only natural management practices approved by the department of agriculture and biosecurity have been implemented.

     (d)  All claims for the tax credit under this section, including any 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 may be claimed.  Failure to properly claim the credit shall constitute a waiver of the right to claim the credit.

     (e)  If the tax credit claimed by the taxpayer under this section exceeds the amount of the income tax payments due from the taxpayer, the excess of the credit over payments due may be used as a credit against the taxpayer's income tax liability in subsequent years until exhausted.

     (f)  No taxpayer who claims the tax credit under this section shall claim any other credit for the same expenses or costs.

     (g)  The director of taxation:

     (1)  Shall prepare any forms that may be necessary to claim a tax credit under this section;

     (2)  May require proof of the claim for the tax credit; and

     (3)  May adopt rules pursuant to chapter 91 to effectuate the purposes of this section.

     (h)  For the purposes of this section, "consumable coconut tree" means a coconut tree managed without the application of systemic or persistent pesticides that would render the coconut water or meat unsafe for human consumption."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 3000; provided that section 1 shall apply to taxable years beginning after December 31, 2026.

Report Title:

DAB; Taxation; Natural Management of Coconut Rhinoceros Beetle Tax Credit

Description:

Establishes an income tax credit for qualified costs to implement natural management of coconut rhinoceros beetles that result in consumable coconut trees.  Applies to taxable years beginning after 12/31/2026.  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.

A BILL FOR AN ACT

RELATING TO COCONUT TREES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  Chapter 149A, Hawaii Revised Statutes, is amended by adding a new part to be appropriately designated and to read as follows:

"Part     .  COconut trees

     §149A-A  Legislative findings and purpose.  The legislature finds that the coconut tree, known in the Hawaiian language as niu, has historically served as a critical source of food, potable water, medicine, and materials, and remains essential to the health, culture, and lifestyle of the people of Hawaii.

     The legislature further finds that the coconut rhinoceros beetle poses as serious threat to coconut tree populations statewide and that certain pest management practices may inadvertently reduce the availability of coconuts that are safe for human consumption and limit the long-term regeneration of coconut trees.

     The purpose of this part is to protect, preserve, and grow coconut trees in the State by:

     (1)  Recognizing coconuts as a source of food and water;

     (2)  Recognizing coconut trees as a cultural treasure of Hawaii;

     (3)  Allowing the lawful production and banking of viable coconut seeds;

     (4)  Requiring transparency regarding pesticide use on coconut trees; and

     (5)  Incentivizing non-toxic and natural management of coconut rhinoceros beetles.

   §149A-B  Definitions.  As used in this part:

     "Coconut tree" means a tree of the species Cocos nucifera.

     "Consumable coconut tree" means a coconut tree managed without the application of systemic or persistent pesticides that would render the coconut water or meat unsafe for human consumption.

     "Department" means the department of agriculture and biosecurity.

     "Landscape palm" means a coconut tree treated with pesticides or poisons that make coconuts unsafe for human consumption and that is maintained solely for ornamental or landscaping purposes.

     "Natural management" means pest management practices that do not rely on systemic insecticides and that may include biological control, trapping, sanitation, fungal or microbial treatments, habitat management, and other non-toxic or minimally toxic methods approved by the department.

     "Seed bank" means a managed collection of viable coconut seeds or seedlings maintained for conservation, propagation, or replanting.

     §149A-C  Coconut trees; recognition; food and water source.  The department shall establish rules to recognize coconut trees as a natural source of food and potable water in the State.  All state departments and agencies shall, to the extent practicable and consistent with public health and safety, support policies that preserve and protect consumable coconut trees.

     §149A-D  Coconut trees; recognition; cultural treasure.  The department shall establish rules to recognize the coconut tree as a cultural treasure of the State, given its foundational role in Native Hawaiian health practices, subsistence, traditional knowledge, and cultural continuity.  All state departments and agencies shall consider this cultural significance when adopting or implementing policies that affect coconut trees.

     §149A-E  Coconut seed banks; authorization.  (a)  Coconut seed banks are authorized in the State.

     (b)  Notwithstanding any law to the contrary, coconut trees that are managed as consumable coconut trees shall be allowed to flower and produce viable seeds for propagation and replanting within the State, subject to reasonable biosecurity measures established by the department.

     (c)  The department shall adopt rules to:

     (1)  Establish voluntary standards for coconut seed banks;

     (2)  Minimize the spread of coconut rhinoceros beetles through coconut seed handling and transport; and

     (3)  Encourage genetic diversity and long-term resilience of coconut tree populations.

     §149A-F  Landscape palms; labeling.  (a)  Any coconut tree treated with pesticides or poisons that render the coconuts unsafe for human consumption shall be clearly identified as a landscape palm.

     (b)  The owner or operator of the property on which any coconut tree is located shall post and maintain a sign clearly indicating that the coconut tree is a landscape palm and not for human consumption.

     (c)  The department shall adopt rules establishing minimum labeling standards, including the visibility, placement, and duration requirements of any label.

     §149A-G  Rules.  The department shall adopt rules pursuant to chapter 91 necessary for the purposes of this part."

     SECTION 2.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-    Natural management of the coconut rhinoceros beetle tax credit.  (a)  There shall be allowed to each taxpayer subject to the tax imposed under this chapter, who is not eligible to be claimed as a dependent for federal or state income taxes by another and who files an individual income tax return for a taxable year, a refundable natural management of the coconut rhinoceros beetle tax credit that shall be applied against 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 refundable tax credit shall be equal to       per cent of the qualified costs incurred by the taxpayer to implement natural management practices of the coconut rhinoceros beetle that result in consumable coconut trees, or $          , whichever is less.

     (c)  The standards for eligibility and a certification of costs for the tax credit shall be determined by the department of agriculture and biosecurity.  The taxpayer shall submit verification or allow inspection as determined by the department of agriculture and biosecurity; provided that the verification shall include a certification by the taxpayer that no systemic or prohibited pesticides have been applied to the coconut trees and that only natural management practices implemented by the department of agriculture and biosecurity have been implemented.

     (d)  All claims for the tax credit under this section, including any 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 may be claimed.  Failure to properly claim the credit shall constitute a waiver of the right to claim the credit.

     (e)  If the tax credit claimed by the taxpayer under this section exceeds the amount of the income tax payments due from the taxpayer, the excess of credit over payments due shall be refunded to the taxpayer; provided that the tax credit properly claimed by a taxpayer who has no income tax liability shall be paid to the taxpayer; provided further that no refunds or payments on account of the tax credit allowed by this section shall be made for amounts less than $1.

     (f)  No taxpayer who claims the tax credit under this section shall claim any other credit for the same expenses or costs.

     (g)  The director of taxation:

     (1)  Shall prepare any forms that may be necessary to claim a tax credit under this section;

     (2)  May require proof of the claim for the tax credit; and

     (3)  May adopt rules pursuant to chapter 91 to effectuate the purposes of this section.

     (h)  For the purposes of this section, "consumable coconut tree" has the same meaning as defined in section 149A-B."

     SECTION 3.  If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the Act that can be given effect without the invalid provision or application, and to this end the provisions of this Act are severable.

     SECTION 4.  In codifying the new sections added by section 1 and referenced in section 2 of this Act, the revisor of statutes shall substitute appropriate section numbers for the letters used in designating the new sections in this Act.

     SECTION 5.  New statutory material is underscored.

     SECTION 6.  This Act shall take effect on July 1, 2050; provided that section 2 shall apply to taxable years beginning after December 31, 2026.

Report Title:

DAB; Coconut Trees; Landscape Palms; Natural Pesticides; Non-Pesticide Management; Seed Banks; Labeling; Natural Management of Coconut Rhinoceros Beetle Tax Credit

Description:

Establishes recognition of coconut trees as a source of food and water, and as a cultural treasure.  Requires the Department of Agriculture and Biosecurity to establish rules to allow the use of coconut tree seed banks in the State.  Requires owners or operators of property where any coconut tree is located to post and maintain a sign that clearly indicates that the coconut tree is a landscape palm, when applicable.  Requires the Department of Agriculture and Biosecurity to establish labeling standards for non-consumable landscape palms.  Establishes an income tax credit for consumable coconut trees maintained through natural management practices.  Effective 7/1/2050.  (SD1)

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.

A BILL FOR AN ACT

relating to coconut trees.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  Chapter 149A, Hawaii Revised Statutes, is amended by adding a new part to be appropriately designated and to read as follows:

"Part     .  COconut trees

     §149A-A  Legislative findings and purpose.  The legislature finds that the coconut tree, known in the Hawaiian language as niu, has historically served as a critical source of food, potable water, medicine, and materials, and remains essential to the health, culture, and lifestyle of the people of Hawaii.

     The legislature further finds that the coconut rhinoceros beetle poses as serious threat to coconut tree populations statewide and that certain pest management practices may inadvertently reduce the availability of coconuts that are safe for human consumption and limit the long-term regeneration of coconut trees.

     The purpose of this part is to protect, preserve, and grow coconut trees in the State by:

     (1)  Recognizing coconuts as a source of food and water;

     (2)  Recognizing coconut trees as a cultural treasure of Hawaii;

     (3)  Allowing the lawful production and banking of viable coconut seeds;

     (4)  Requiring transparency regarding pesticide use on coconut trees; and

     (5)  Incentivizing non-toxic and natural management of coconut rhinoceros beetles.

   §149A-B  Definitions.  As used in this part:

     "Coconut tree" means a tree of the species Cocos nucifera.

     "Consumable coconut tree" means a coconut tree managed without the application of systemic or persistent pesticides that would render the coconut water or meat unsafe for human consumption.

     "Department" means the department of agriculture and biosecurity.

     "Landscape palm" means a coconut tree treated with pesticides or poisons that make coconuts unsafe for human consumption and that is maintained solely for ornamental or landscaping purposes.

     "Natural management" means pest management practices that do not rely on systemic insecticides and that may include biological control, trapping, sanitation, fungal or microbial treatments, habitat management, and other non-toxic or minimally toxic methods approved by the department.

     "Seed bank" means a managed collection of viable coconut seeds or seedlings maintained for conservation, propagation, or replanting.

     §149A-C  Coconut trees; recognition; food and water source.  The department shall establish rules to recognize coconut trees as a natural source of food and potable water in the State.  All state departments and agencies shall, to the extent practicable and consistent with public health and safety, support policies that preserve and protect consumable coconut trees.

     §149A-D  Coconut trees; recognition; cultural treasure.  The department shall establish rules to recognize the coconut tree as a cultural treasure of the State, given its foundational role in Native Hawaiian health practices, subsistence, traditional knowledge, and cultural continuity.  All state departments and agencies shall consider this cultural significance when adopting or implementing policies that affect coconut trees.

     §149A-E  Coconut seed banks; authorization.  (a)  Coconut seed banks are authorized in the State.

     (b)  Notwithstanding any law to the contrary, coconut trees that are managed as consumable coconut trees shall be allowed to flower and produce viable seeds for propagation and replanting within the State, subject to reasonable biosecurity measures established by the department.

     (c)  The department shall adopt rules to:

     (1)  Establish voluntary standards for coconut seed banks;

     (2)  Minimize the spread of coconut rhinoceros beetles through coconut seed handling and transport; and

     (3)  Encourage genetic diversity and long-term resilience of coconut tree populations.

     §149A-F  Landscape palms; labeling.  (a)  Any coconut tree treated with pesticides or poisons that render the coconuts unsafe for human consumption shall be clearly identified as a landscape palm.

     (b)  The owner or operator of the property on which any coconut tree is located shall post and maintain a sign clearly indicating that the coconut tree is a landscape palm and not for human consumption.

     (c)  The department shall adopt rules establishing minimum labeling standards, including the visibility, placement, and duration requirements of any label.

     §149A-G  Rules.  The department shall adopt rules pursuant to chapter 91 necessary for the purposes of this part."

     SECTION 2.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-    Natural management of the coconut rhinoceros beetle tax credit.  (a)  There shall be allowed to each taxpayer subject to the tax imposed under this chapter, who is not eligible to be claimed as a dependent for federal or state income taxes by another and who files an individual income tax return for a taxable year, a refundable natural management of the coconut rhinoceros beetle tax credit that shall be applied against 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 refundable tax credit shall be equal to       per cent of the qualified costs incurred by the taxpayer to implement natural management practices of the coconut rhinoceros beetle that result in consumable coconut trees, or $          , whichever is less.

     (c)  The standards for eligibility and a certification of costs for the tax credit shall be determined by the department of agriculture and biosecurity.  The taxpayer shall submit verification or allow inspection as determined by the department of agriculture and biosecurity; provided that the verification shall include a certification by the taxpayer that no systemic or prohibited pesticides have been applied to the coconut trees and that only natural management practices implemented by the department of agriculture and biosecurity have been implemented.

     (d)  All claims for the tax credit under this section, including any 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 may be claimed.  Failure to properly claim the credit shall constitute a waiver of the right to claim the credit.

     (e)  If the tax credit claimed by the taxpayer under this section exceeds the amount of the income tax payments due from the taxpayer, the excess of credit over payments due shall be refunded to the taxpayer; provided that the tax credit properly claimed by a taxpayer who has no income tax liability shall be paid to the taxpayer; provided further that no refunds or payments on account of the tax credit allowed by this section shall be made for amounts less than $1.

     (f)  No taxpayer who claims the tax credit under this section shall claim any other credit for the same expenses or costs.

     (g)  The director of taxation:

     (1)  Shall prepare any forms that may be necessary to claim a tax credit under this section;

     (2)  May require proof of the claim for the tax credit; and

     (3)  May adopt rules pursuant to chapter 91 to effectuate the purposes of this section.

     (h)  For purposes of this section, "consumable coconut tree" has the same meaning as defined in section 149A-B."

     SECTION 3.  If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the Act that can be given effect without the invalid provision or application, and to this end the provisions of this Act are severable.

     SECTION 4.  In codifying the new sections added by section 1 and referenced in section 2 of this Act, the revisor of statutes shall substitute appropriate section numbers for the letters used in designating the new sections in this Act.

     SECTION 5.  New statutory material is underscored.

     SECTION 6.  This Act shall take effect on July 1, 2026; provided that section 2 shall apply to taxable years beginning after December 31, 2026.

Report Title:

DAB; Coconut Trees; Landscape Palms; Natural Pesticides; Non-Pesticide Management; Seed Banks; Labeling; Natural Management of Coconut Rhinoceros Beetle Tax Credit

Description:

Establishes recognition of coconut trees as a source of food and water, and as a cultural treasure.  Requires the Department of Agriculture and Biosecurity to establish rules to allow the use of coconut tree seed banks in the State.  Requires owners or operators of property where any coconut tree is located to post and maintain a sign that clearly indicates that the coconut tree is a landscape palm, when applicable.  Requires the Department of Agriculture and Biosecurity to establish labeling standards for non-consumable landscape palms.  Establishes an income tax credit for consumable coconut trees maintained through natural management practices.

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.

STAND. COM. REP. NO. 2892

Honolulu, Hawaii

RE:     S.B. No. 2925

        S.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Third State Legislature

Regular Session of 2026

State of Hawaii

Sir:

     Your Committees on Ways and Means and Commerce and Consumer Protection, to which was referred S.B. No. 2925, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO COCONUT TREES,"

beg leave to report as follows:

     The purpose and intent of this measure is to support the protection, preservation, and growth of coconut trees in the State.

     More specifically, this measure:

     (1)  Recognizes coconuts as a source of food and water;

     (2)  Recognizes coconut trees as a cultural treasure of Hawaii;

     (3)  Authorizes the lawful production and banking of viable coconut seeds, subject to rules and standards adopted by the Department of Agriculture and Biosecurity;

     (4)  Requires transparency regarding pesticide use on coconut trees, including the labeling of trees if pesticide use makes the tree's coconuts unsafe for human consumption; and

     (5)  Offers a tax credit to incentivize the non-toxic and natural management of coconut rhinoceros beetles.

     Your Committees received written comments in support of this measure from the Department of Land and Natural Resources, Chamber of Sustainable Commerce, Libertarian Party of Hawaii, Coordinating Group on Alien Pest Species, Hawaii Food+ Policy, and four individuals.

     Your Committees received written comments on this measure from the Department of Taxation, Department of Agriculture and Biosecurity, and Hawaii Farm Bureau.

     Your Committees find that the coconut tree, or niu, has historically served as a critical source of food, potable water, medicine, and materials in Hawaii, and remains essential to the health, culture, and lifestyle of residents.  Your Committees also find that the invasive coconut rhinoceros beetle poses a serious threat to coconut tree populations statewide.  However, your Committees recognize that certain pest management practices may inadvertently reduce the availability of coconuts that are safe for human consumption and limit the long-term regeneration of coconut trees.  Accordingly, your Committees believe that this measure will help ensure the safe management and preservation of coconut trees for generations to come.

     As affirmed by the records of votes of the members of your Committees on Ways and Means and Commerce and Consumer Protection that are attached to this report, your Committees are in accord with the intent and purpose of S.B. No. 2925, S.D. 1, and recommend that it pass Third Reading.

Respectfully submitted on behalf of the members of the Committees on Ways and Means and Commerce and Consumer Protection,

STAND. COM. REP. NO. 2561

Honolulu, Hawaii

RE:     S.B. No. 2925

        S.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Third State Legislature

Regular Session of 2026

State of Hawaii

Sir:

     Your Committees on Agriculture and Environment and Water, Land, Culture and the Arts, to which was referred S.B. No. 2925 entitled:

"A BILL FOR AN ACT RELATING TO COCONUT TREES,"

beg leave to report as follows:

     The purpose and intent of this measure is to:

     (1)  Establish recognition of coconut trees as a source of food and water, and as a cultural treasure;

     (2)  Require the Department of Agriculture and Biosecurity to establish rules to allow the use of coconut tree seed banks in the State;

     (3)  Require owners or operators of property where any coconut tree is located to post and maintain a sign that clearly indicates that the coconut tree is a landscape palm, when applicable;

     (4)  Require the Department of Agriculture and Biosecurity to establish labeling standards for non-consumable landscape palms; and

     (5)  Establish an income tax credit for consumable coconut trees maintained through natural management practices.

     Your Committees received testimony in support of this measure from the Department of Land and Natural Resources; Office of Hawaiian Affairs; Office of the Mayor of the County of Maui; Coordinating Group on Alien Pest Species; Hawaiʻi Farmers Union United; Hawaiʻi Food+ Policy; Native Hawaiian Gathering Rights Association; Malama ʻAina Landscape & Masonry Design, LLC; Trees for Honolulu's Future; E Ola Kakou Hawaiʻi a Waiwaiole; Hānai Kaiāulu; and thirty-seven individuals.

     Your Committees received testimony in opposition to this measure from the Department of Agriculture and Biosecurity and Hawaii Pest Control Association.

     Your Committees received comments on this measure from the Department of Taxation and Hawaiʻi Farm Bureau.

     Your Committees find that the coconut tree plays a vital role in coastal stabilization, erosion control, and carbon

sequestration.  However, the Coconut Rhinoceros Beetle poses serious threat to coconut tree populations statewide.  Your Committees further find that certain pest management practices may inadvertently reduce the availability of coconuts that are safe for human consumption and limit the long-term regeneration of coconut trees.  Therefore, this measure will provide an environmental and consumer regulation framework to further recognize the importance of coconut palm trees in the State.

     Your Committees have amended this measure by:

     (1)  Inserting an effective date of July 1, 2050, to encourage further discussion; and

     (2)  Making a technical, nonsubstantive amendment for the purposes of clarity and consistency.

     As affirmed by the records of votes of the members of your Committees on Agriculture and Environment and Water, Land, Culture and the Arts that are attached to this report, your Committees are in accord with the intent and purpose of S.B. No. 2925, as amended herein, and recommend that it pass Second Reading in the form attached hereto as S.B. No. 2925, S.D. 1, and be referred to your Committees on Ways and Means and Commerce and Consumer Protection.

Respectfully submitted on behalf of the members of the Committees on Agriculture and Environment and Water, Land, Culture and the Arts,