RELATING TO AGRICULTURE.
Summary
Includes agricultural businesses as a qualified high technology business to receive tax credits for certain research activities. Effective 7/1/3000. (HD2)
Bill status
passed
3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Feb 2025
Senate Passage
Governor
Introduced Jan 13, 2025
Last action Dec 8, 2025
Maddy AI version diff · 2 comparisons
What changed between versions
HB92_HD1
→
HB92_HD2
·
3 edits
MINOR
The bill was renumbered from HD 1 to HD 2 and updated with new timestamps. The most significant substantive change is the effective date, which was moved from the end of 2024 to July 1, 3000, meaning the tax credit provisions will not take effect for over 75 years. Additionally, the definition of a 'small business' was simplified by removing the specific requirement that the company must be located in Hawaii.
Scope change
The bill's applicability was drastically delayed by setting the effective date to July 1, 3000, and the eligibility criteria for 'small business' were narrowed by removing the geographic restriction to Hawaii.
TIMELINE
The effective date of the Act was changed from taxable years beginning after December 31, 2024, to July 1, 3000, deferring the implementation of the tax credit program by more than 75 years.
DEFINITION
The definition of 'small business' was modified to remove the clause requiring the company to be 'in Hawaii', broadening the potential applicant pool to include out-of-state companies meeting the employee count.
TECHNICAL
The bill number was updated from H.D. 1 to H.D. 2, and associated metadata such as clerk numbers and timestamps were revised.
Floor votes
How they voted
This bill passed the House by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
13
Key actions
4
Committee
6
Feb 14, 2025
Committee
Reported from AGR (Stand. Com. Rep. No. 649) as amended in HD 2, recommending passage on Second Reading and referral to FIN.
lower
Feb 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, Quinlan; Ayes with reservations: Representative(s) Perruso; Noes: none; and 1 Excused: Representative(s) Ward.
lower
Feb 10, 2025
Committee
Re-referred to AGR, FIN, referral sheet 14
lower
Feb 10, 2025
Lower · Passed
HD 1 adopted and recommitted to AGR for further consideration with none voting no and Representative(s) Belatti, Cochran, Kila, Ward excused.
lower
Feb 10, 2025
Lower · Passed
Reported from AGR (Stand. Com. Rep. No. 312) as amended in HD 1, recommending recommittal to AGR for further consideration.
lower
Feb 7, 2025
Lower · Passed
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.
lower
Jan 21, 2025
Committee
Referred to AGR, referral sheet 1
lower
Jan 16, 2025
Introduced
Introduced and Pass First Reading.
lower
Jan 13, 2025
Introduced
Prefiled.
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Kirstin Kahaloa
DDemocratic
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