HI HB610

Establishes a farm workforce retention tax credit for farm employers and owners of farm employers in Hawaii, applied against net income tax liability for taxable years beginning after December 31, 2023.

Provides per-employee tax credit amounts that vary by year: taxable years 2024-2028 each have specified dollar amounts per eligible farm employee (specific amounts not filled in the bill text).

Defines "eligible farm employee" as an individual employed for 500 or more hours per taxable year by a farm employer, excluding general executive officers.

Allows combining hours of an ill or disabled farm employee with a replacement employee's hours in the same taxable year if medical documentation from a licensed provider is obtained and retained.

Permits unused tax credits to carry forward to subsequent years until exhausted; requires all credit claims to be filed within 12 months of the taxable year's close; sunsets after taxable years beginning after December 31, 2028.