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HI SB837

Bill

Status

Engrossed

3/5/2019

Primary Sponsor

Gil Keith-agaran

Click for details

Origin

Senate

2019 Regular Session

AI Summary

  • Creates an income tax exclusion for farmers equal to the lesser of a specified percentage or dollar amount of gross annual income earned from farming activities.

  • Defines "farmer" as an individual earning more than a specified percentage of annual gross income from farm products and value-added farm products grown, raised, and sold within Hawaii.

  • Defines "farm products" as production from agricultural activities under HRS section 205-4.5(a)(1), (2), and (3), excluding farm products for personal use.

  • Applies to taxable years beginning after December 31, 2018, with an effective date of July 1, 2150.

  • Aims to encourage small and diversified farming businesses to help address Hawaii's agricultural trade imbalance and diversify the state economy.

Legislative Description

Relating To Farms.

Farmers

Last Action

Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Belatti, Yamane excused (2).

3/20/2019

Committee Referrals

Finance3/20/2019
Agriculture3/7/2019
Ways and Means2/6/2019
Agriculture and Environment1/24/2019

Full Bill Text

No bill text available