HI SB1193

Establishes an income tax credit for agricultural producers in Hawaii who sell commodities directly to consumers through farmers' markets, roadside stands, and community supported agriculture (CSAs).

Limits the credit to producers whose gross income from agricultural commodity sales totals no more than $50,000 per year, with a maximum credit of $5,000 per taxpayer per year.

Defines "agricultural commodity" as fresh fruits and vegetables, nuts, coffee, and raw unprocessed honey.

Allows excess credits to carry forward to subsequent taxable years until exhausted, with claims required to be filed within 12 months following the close of the taxable year.

Applies to taxable years beginning after December 31, 2016.