Back to Hawaii

HB436 • 2026

RELATING TO ENTERPRISE ZONES.

RELATING TO ENTERPRISE ZONES.

Healthcare Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
ILAGAN, BELATTI, CHUN, COCHRAN, EVSLIN, GARCIA, GARRETT, HASHEM, HUSSEY, ICHIYAMA, KAHALOA, LAMOSAO, MATSUMOTO, MIYAKE, REYES ODA, SAYAMA, SHIMIZU, SOUZA, TAKAYAMA, TEMPLO, WOODSON
Last action
2025-12-08
Official status
Carried over to 2026 Regular Session.
Effective date
Not listed

Plain English Breakdown

The official source does not provide details on funding or timelines for implementation, leaving those aspects uncertain.

Expanding Eligible Business Activities in Enterprise Zones

This bill updates the definition of eligible business activities within enterprise zones to include retail sales, processing of value-added agricultural products, and health care services.

What This Bill Does

  • Updates the list of eligible business activities for enterprise zone benefits to include retail sales of tangible personal property manufactured and sold in the zone that is used or consumed by the purchaser and not for resale.
  • Adds the processing of value-added agricultural products grown within an enterprise zone as an eligible activity.
  • Includes professional healthcare services provided by health care professionals in health-related sectors as a new eligible activity.

Who It Names or Affects

  • Local manufacturers selling directly to retail customers
  • Agricultural businesses processing value-added products
  • Healthcare providers offering professional services

Terms To Know

Enterprise Zone
An area designated by the government where businesses can receive special benefits like tax breaks and fee waivers to encourage economic growth.
Value-added Agricultural Products
Agricultural products that have been processed or transformed in some way, increasing their value beyond raw agricultural goods.

Limits and Unknowns

  • The bill does not specify how these changes will be funded.
  • It is unclear if and when the bill will become law after being carried over to the next session.

Bill History

  1. 2025-12-08 D

    Carried over to 2026 Regular Session.

  2. 2025-01-21 H

    Referred to AGR/HLT, ECD, FIN, referral sheet 2

  3. 2025-01-21 H

    Introduced and Pass First Reading.

  4. 2025-01-17 H

    Pending introduction.

Official Summary Text

RELATING TO ENTERPRISE ZONES.
Enterprise Zones; Eligible Business Activities; Retail Sales; Value-added Agricultural Products; Health Care Services
Amends the definition of "eligible business activity" for enterprise zone program purposes to include retail sales of tangible personal property manufactured and sold in the enterprise zone that is to be used or consumed by the purchaser and not for resale, the processing of value-added agricultural products grown within an enterprise zone, and the provision of professional services by health care professionals in health care related sectors.

Current Bill Text

Read the full stored bill text
HB436

HOUSE OF REPRESENTATIVES

H.B. NO.

436

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

relating
to enterprise zones
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

����
SECTION
1.
�
The legislature finds that the enterprise
zone program was established in 1986 for the purpose of stimulating business,
agricultural, and industrial growth in areas to revitalize neighborhoods by
providing public benefits to local companies.
�
In addition to stimulating business activity,
the enterprise zone program also promotes job preservation and job creation in
areas designated by the counties and approved by the governor.
�
Benefits for local companies include
permitting and zoning assistance, fee waivers, tax relief, and more.

����
The
legislature further finds that the most common industries participating in the enterprise
zone program are agricultural production or processing, manufacturing, and
wholesaling and distribution.
�
Other
eligible industries include aviation or maritime repair or maintenance;
telecommunications switching and delivery systems; information technology
design and production; medical research and clinical trials; for-profit
training programs in international business management or environmental
remediation; biotechnology research, development, production, or sales; repair
or maintenance of assisted technology equipment; certain call centers; and wind
energy producers.

����
The
legislature further finds that, for decades, a manufacturer of tangible
products has only been eligible for enterprise zone program benefits if over one-half
of the gross sales of its products are to wholesalers and the sale takes place
within the enterprise zone.
�
This
qualification was established before modern revolutions in manufacturing and
retail sales.
�
Since the program's
establishment, business models have significantly changed, and local
manufacturers now often skip selling to wholesalers and go directly to retail,
making those manufacturers ineligible to participate in the enterprise zone program.

�
Allowing local manufacturers that sell
directly to retail to be eligible for the enterprise zone program will help
lift local businesses and promote job creation and job preservation for local
families looking to thrive in Hawaii.

����
Accordingly, the purpose of this Act
is to modernize the enterprise zone program by allowing additional activities
within an enterprise zone to qualify for enterprise zone benefits,
specifically:

����
(1)
�
Retail and
wholesale activity by a local manufacturer made within the enterprise zone;

����
(2)
�
The processing of
value-added agriculture products; and

����
(3)
�
The provision of
professional services by health care professionals in health care related
sectors.

����
SECTION
2
.
�
Section 209E-2,
Hawaii Revised Statutes, is amended as follows:

����
1.
�

By adding a new definition to be appropriately inserted and to read:

����
"
"Tangible personal
property" means property that can be touched or felt and can be
relocated.
�
"Tangible personal
property" does not include electricity, real property, or intellectual
property.
"

����
2.
�

By amending the definition of "eligible business activity" to
read:

����
""Eligible business
activity" means the:

����
(1)
�
Manufacture of
tangible personal property, the wholesale sale of tangible personal property as
described in section 237-4,
the sale of tangible personal property
manufactured and sold at retail in the enterprise zone for consumption or use
by the purchaser and not for resale,
or a service business as defined in
this section;

����
(2)
�
Production of
agricultural products where the business is a producer as defined in section
237-5, [
or
] the processing of agricultural products[
,
]
or
value-added agricultural products,
all or some of which were grown within
an enterprise zone;

����
(3)
�
Research,
development, sale, or production of all types of genetically-engineered
medical, agricultural, or maritime biotechnology products; [
or
]

����
(4)
�
Production of
electric power from wind energy for sale primarily to a public utility company
for resale to the public;
or

����
(5)
�
The provision
of professional services by health care professionals in health care related
sectors, including but not limited to home health care agencies, specialized
care practices, and health coaching;

provided that medical cannabis dispensary activities
pursuant to chapter 329D shall not be considered an eligible business activity
for the purposes of this chapter."

����
SECTION 3.
�
Statutory material to be repealed is
bracketed and stricken.
�
New statutory
material is underscored.

����
SECTION 4.
�
This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

Report Title:

Enterprise
Zones; Eligible Business Activities; Retail Sales; Value-added Agricultural
Products; Health Care Services

Description:

Amends
the definition of "eligible business activity" for enterprise zone
program purposes to include retail sales of tangible personal property
manufactured and sold in the enterprise zone that is to be used or consumed by
the purchaser and not for resale, the processing of value-added agricultural
products grown within an enterprise zone, and the provision of professional
services by health care professionals in health care related sectors.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.