Hawaii legislation · 2026 Regular Session
Hawaii SB2805: Relating to Agriculture.
Status: Passed one chamber, April 20, 2026
Establishes a nonrefundable income tax credit to incentivize significant investment in agricultural production and support the expansion of agricultural crops that take longer to become productive. Sunsets 1/1/2031.
What the bill says
A bill for an act relating to agriculture.
From the engrossed text:
A BILL FOR AN ACT RELATING TO AGRICULTURE. SECTION 1. The legislature finds that the Hawaii State Constitution mandates that the State "conserve and protect agricultural lands[.]" The legislature also finds that the best way to protect agricultural lands is to increase the production and profitability of those lands. Accordingly, the purpose of this Act is to incentivize significant investment in agricultural production and support the expansion of agricultural crops that take longer to become productive, including orchard and fruit crops, by providing an agricultural investment tax credit. SECTION 2. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§235- Agricultural investment tax credit. (a) There shall be allowed to each qualified taxpayer subject to the taxes imposed by this chapter an agricultural investment tax credit that shall be deductible from the taxpayer's net income tax SB2805 SD2 LRB 26-0855.docx Page 2 S.B. NO. 2805 S.D. liability, if any, imposed by this chapter for the taxable year in which the investment was made; provided the credit is properly claimed. In the case of a partnership, S corporation, estate, or trust, the tax credit allowable is for costs incurred by the entity for the taxable year. The costs upon which the tax credit is computed shall be determined at …
Sponsors
- Dela Cruz, Donovan (D, 17) · primary sponsor
- Michelle Kidani (D, 18)
- Lamosao, Rachele (D, 19)
- Chris Lee (D, 25)
- Brandon Elefante (D, 16)
Latest actions
- : Received notice of Senate conferees (Sen. Com. No. 714).
- : Senate Conferees Appointed: Gabbard Chair; Richards Co-Chair; Awa.
- : Received notice of disagreement (Sen. Com. No. 564).
- : Senate disagrees with House amendments.
- : Received from House (Hse. Com. No. 520).
- : Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate.
- : Reported from FIN (Stand. Com. Rep. No. 1996-26), recommending passage on Third Reading.
- : The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Morikawa.
- : Bill scheduled for decision making on Tuesday, 04-07-26 10:10AM in conference room 308 VIA VIDEOCONFERENCE.
- : The committee(s) on FIN recommend(s) that the measure be deferred until 04-07-26.
Votes
- Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1) (April 9, 2026): 50 yea, 0 nay, passed
- FIN: recommend that the measure be PASSED, UNAMENDED (April 7, 2026): 15 yea, 0 nay, passed
- Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Garrett, Quinlan excused (2) (March 24, 2026): 49 yea, 0 nay, passed
- AGR: recommend that the measure be PASSED, WITH AMENDMENTS (March 20, 2026): 6 yea, 0 nay, passed
- Report adopted; Passed Third Reading, as amended (SD 2) (March 10, 2026): 25 yea, 0 nay, passed
- WAM: recommend(s) that the measure be PASSED, WITH AMENDMENTS (March 3, 2026): 12 yea, 0 nay, passed
Subjects: Report, Rules, Study, Agriculture
Common questions
- What is SB2805?
- SB2805 is a bill in the Hawaii Legislature (2026 Regular Session): Relating to Agriculture.
- What does SB2805 do?
- In its own words: A bill for an act relating to agriculture.
- What is the status of SB2805?
- Passed one chamber as of April 20, 2026. Latest action: Received notice of Senate conferees (Sen. Com. No. 714). (April 20, 2026).
- Who sponsored SB2805?
- Dela Cruz, Donovan (D, 17), with 4 co-sponsors.
- Where is the official record for SB2805?
- On the Hawaii Legislature website: https://www.capitol.hawaii.gov/measure_indiv.aspx?billtype=SB&billnumber=2805&year=2026
Source: official Hawaii record. Tracked by Delilah, AI for legislation across all 50 states and Congress.