HI SB830

Creates an income tax credit for landowners who lease their property for community food forests, based on a percentage of county real property taxes paid during the taxable year.

Defines "community food forest" as leased land for plant production that meets minimum acreage requirements and produces at least a specified minimum amount of edible plants annually.

Limits individual taxpayer credits to a specified maximum per year, with an overall statewide cap on aggregate credits claimed across all taxpayers per taxable year.

Requires the Department of Agriculture to annually determine whether land qualifies as a community food forest and provide a letter of determination to the landowner.

Applies to taxable years beginning after December 31, 2017; excess credits over tax liability are refundable to the taxpayer.