SB 328 Hawaii Senate · 2025 Regular Session

RELATING TO TAXATION.

SB 328 creates a state income tax credit for farmers who convert dairy farms to hog farms, covering capital infrastructure costs like building modifications. It directly affects dairy farmers planning such conversions by reducing their tax burden for eligible expenses. The credit becomes effective July 1, 3000, as specified in the bill's abstract. This policy change provides a financial incentive for agricultural land-use shifts without altering existing tax rates or creating new regulatory requirements.

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

Senate Passage

Mar 2025

House Passage

Apr 2025

Governor

Introduced Jan 14, 2025 Last action Apr 15, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

SB328_HD2 → SB328_SD1 · 5 edits

MODERATE

This bill establishes an income tax credit for dairy farmers converting their farms to hog farms. The version changed from House Draft 2 (HD2) to Senate Draft 1 (SD1) includes several substantive modifications including a maximum credit cap, updated effective dates, and formatting adjustments.

Scope change

The bill's scope remains focused on dairy farm conversion to hog farms, but the Senate version adds a monetary cap on the credit amount and extends the effective date.

FISCAL

Added a maximum credit limit of $1,000,000 for the dairy farm retrofit income tax credit

TIMELINE

Changed the effective date from July 1, 3000 to July 1, 2050

Updated the application year threshold from after December 31, 2024 to after December 31, 2024 (no change in this instance)

TECHNICAL

Added metadata fields including bill author information, revision numbers, and template identifiers

Changed the bill description to remove 'Hog Farm Conversion' from the title

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 10, 2025

Amended

Senate disagrees with House amendments.

upper

Apr 10, 2025

Introduced

Received from House (Hse. Com. No. 640).

upper

Apr 8, 2025

Lower · Passed

Passed Third Reading as amended in HD 2 with none voting aye with reservations; Representative(s) Amato, Iwamoto voting no (2) and Representative(s) Cochran, Marten excused (2). Transmitted to Senate.

lower

Apr 1, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Yamashita, Takenouchi, Grandinetti, Holt, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Alcos.

lower

Mar 21, 2025

Committee

Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; Representative(s) Amato voting no (1) and Representative(s) Cochran, Garrett, Kapela, Kitagawa, Ward excused (5).

lower

Mar 21, 2025

Committee

Reported from ECD (Stand. Com. Rep. No. 1442), recommending referral to FIN.

lower

Mar 19, 2025

Lower · Passed

The committee on ECD recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Todd, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

lower

Mar 14, 2025

Committee

Reported from AGR (Stand. Com. Rep. No. 1222) as amended in HD 1, recommending passage on Second Reading and referral to ECD.

lower

Mar 12, 2025

Lower · Passed

The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Kahaloa, Kusch, Lowen, Perruso, Quinlan; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Ward.

lower

Mar 6, 2025

Committee

Referred to AGR, ECD, FIN, referral sheet 19

lower

Mar 4, 2025

Introduced

Received from Senate (Sen. Com. No. 133) in amended form (SD 1).

lower

Mar 4, 2025

Upper · Passed

Report Adopted; Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none. Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Feb 18, 2025

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) DeCoite.

upper

Feb 14, 2025

Upper · Passed

The committee(s) on WAM will hold a public decision making on 02-18-25 10:01AM; Conference Room 211 & Videoconference.

upper

Feb 4, 2025

Committee

Reported from AEN (Stand. Com. Rep. No. 19) with recommendation of passage on Second Reading and referral to WAM.

upper

Jan 27, 2025

Upper · Passed

The committee(s) on AEN recommend(s) that the measure be PASSED, UNAMENDED. The votes in AEN were as follows: 5 Aye(s): Senator(s) Gabbard, Richards, DeCoite, Rhoads, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Jan 24, 2025

Upper · Passed

The committee(s) on AEN has scheduled a public hearing on 01-27-25 1:00PM; Conference Room 224 & Videoconference.

upper

Jan 21, 2025

Committee

Referred to AEN, WAM.

upper

Jan 15, 2025

Introduced

Introduced and passed First Reading.

upper

Jan 14, 2025

Introduced

Pending Introduction.

upper

8 primary · 2 co-sponsors