HI SB2210

Prohibits vessels registered in Hawaii from carrying or using plastic objects, with exceptions for essential first aid supplies, prescription medications, sanitary products, integrated clothing components, and emergency/navigation equipment.

Allows vessels to transport commercial cargo consisting of plastic objects and establishes that non-compliant vessels cannot be registered or numbered in the State.

Establishes a subsistence fishing working group including the department chairperson, Office of Hawaiian Affairs administrator, and three subsistence fishing practitioners to examine feasibility of plastic prohibitions for subsistence fishing and recommend rules.

Creates an income tax credit for principal operators of registered fishing or recreational vessels equal to the cost of equipment and items purchased to comply with the plastic prohibition.

Tax credit is refundable and may be claimed against individual or corporate net income tax liability, with claims filed within twelve months following the applicable taxable year.