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HB92 • 2026

RELATING TO AGRICULTURE.

RELATING TO AGRICULTURE.

Agriculture Taxes Technology
Active

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

Sponsor
KAHALOA
Last action
2025-12-08
Official status
Carried over to 2026 Regular Session.
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on how much of a tax credit agricultural businesses can receive or what types of research activities qualify under this new law.

Tax Credit for Agricultural Research

This law allows agricultural businesses to receive tax credits for certain research activities.

What This Bill Does

  • Includes agricultural businesses as a type of qualified high technology business that can receive tax credits for certain research activities.

Who It Names or Affects

  • Agricultural businesses conducting research activities
  • Tax authorities responsible for administering and enforcing the tax credit program

Terms To Know

tax credits
Money a business can subtract from its taxes owed because of certain expenses or investments.
qualified high technology business
A company that meets specific criteria set by the government to be eligible for tax benefits related to research and development.

Limits and Unknowns

  • The bill does not specify how much of a tax credit agricultural businesses can receive.
  • It is unclear what types of research activities qualify under this new law.
  • The effective date of July 1, 3000 seems to be an error or placeholder.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HD1

1

Hawaii published version HD1

Plain English: This amendment includes agricultural businesses as a type of qualified high technology business, allowing them to receive tax credits for research activities conducted in Hawaii.

  • Defines 'agricultural business' as a company primarily focused on developing and selling agricultural products.
  • Amends the definition of 'qualified high technology business' to include small businesses or agricultural businesses that conduct more than fifty percent of their activities in qualified research within Hawaii.
  • The amendment does not specify how tax credits will be calculated for agricultural businesses.
HD2

3

Hawaii published version HD2

Plain English: This amendment includes agricultural businesses as a type of qualified high technology business, allowing them to receive tax credits for certain research activities.

  • Adds 'agricultural business' to the definition of 'qualified high technology business'.
  • Defines an 'agricultural business' as one primarily focused on developing and selling agricultural products.
  • The amendment does not specify how tax credits will be calculated or distributed.
  • It is unclear what specific research activities qualify for the tax credit.

Bill History

  1. 2025-12-08 D

    Carried over to 2026 Regular Session.

  2. 2025-02-14 H

    Passed Second Reading as amended in HD 2 and referred to the committee(s) on FIN with Representative(s) Perruso voting aye with reservations; none voting no (0) and Representative(s) Cochran, Matayoshi, Poepoe, Ward excused (4).

  3. 2025-02-14 H

    Reported from AGR (Stand. Com. Rep. No. 649) as amended in HD 2, recommending passage on Second Reading and referral to FIN.

  4. 2025-02-12 H

    The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Kahaloa, Kusch, Lowen, Quinlan; Ayes with reservations: Representative(s) Perruso; Noes: none; and 1 Excused: Representative(s) Ward.

  5. 2025-02-11 H

    Bill scheduled to be heard by AGR on Wednesday, 02-12-25 9:30AM in House conference room 325 VIA VIDEOCONFERENCE.

  6. 2025-02-10 H

    Re-referred to AGR, FIN, referral sheet 14

  7. 2025-02-10 H

    HD 1 adopted and recommitted to AGR for further consideration with none voting no and Representative(s) Belatti, Cochran, Kila, Ward excused.

  8. 2025-02-10 H

    Reported from AGR (Stand. Com. Rep. No. 312) as amended in HD 1, recommending recommittal to AGR for further consideration.

  9. 2025-02-07 H

    The committee recommends that the measure pass with amendments, for recommittal for further consideration. The votes were as follows: 5 Ayes: Representative(s) Kahaloa, Kusch, Lowen, Perruso, Quinlan; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Ward.

  10. 2025-02-05 H

    Bill scheduled for decision making on Friday, 02-07-25 9:31AM in conference room 325 VIA VIDEOCONFERENCE.

  11. 2025-01-21 H

    Referred to AGR, referral sheet 1

  12. 2025-01-16 H

    Introduced and Pass First Reading.

  13. 2025-01-13 H

    Prefiled.

Official Summary Text

RELATING TO AGRICULTURE.
Tax Credit for Research Activities; Agricultural Business
Includes agricultural businesses as a qualified high technology business to receive tax credits for certain research activities. Effective 7/1/3000. (HD2)

Current Bill Text

Read the full stored bill text 
HB92

HOUSE OF REPRESENTATIVES

H.B. NO.

92

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

relating
to AGRICULTURE
.

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

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SECTION
1.
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The purpose of this Act is to
effectuate the title of this Act.

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SECTION
2.
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The Hawaii Revised Statutes is amended
to conform to the purpose of this Act.

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SECTION
3.
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This Act shall take effect upon its
approval.

INTRODUCED BY:

_____________________________

Report Title:

Agriculture;
Short Form

Description:

Short
form bill relating to agriculture.

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