HI HB1904

Establishes a general excise tax exemption for gross proceeds or income from the sale of fresh fruits and vegetables within Hawaii.

Amends Chapter 237 of the Hawaii Revised Statutes by adding a new section to exempt fresh fruits and vegetables from general excise tax, in addition to existing exemptions under section 237-24.

Cites health data showing 41.5% of Hawaii adults are prediabetic and 13.1% have diabetes, with studies demonstrating that higher fruit and vegetable consumption reduces type 2 diabetes risk by up to 50%.

Aims to incentivize fruit and vegetable consumption to reduce diabetes prevalence and associated medical costs, which are approximately 2.3 times higher for people with diabetes.

Takes effect on July 1, 2022.