HI HB436

Expands Hawaii's enterprise zone program eligibility to include retail sales of tangible personal property manufactured and sold within the enterprise zone for consumer use (not resale)

Adds processing of value-added agricultural products grown within an enterprise zone as a qualifying business activity

Includes professional services by health care professionals in health care sectors (home health care agencies, specialized care practices, health coaching) as eligible business activities

Adds a statutory definition of "tangible personal property" as property that can be touched, felt, and relocated, excluding electricity, real property, and intellectual property

Modernizes the 1986 enterprise zone program to accommodate changes in business models where manufacturers now often sell directly to retail rather than through wholesalers