SB 2925 Hawaii Senate · 2026 Regular Session

RELATING TO COCONUT TREES.

Summary

Establishes an income tax credit for qualified costs to implement natural management of coconut rhinoceros beetles that result in consumable coconut trees. Applies to taxable years beginning after 12/31/2026. Appropriates funds. Effective 7/1/3000. (HD2)

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Mar 2026

Governor

Introduced Jan 23, 2026 Last action Mar 30, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

SB2925_HD2 → SB2925_SD1 · 5 edits

MODERATE

This bill was revised to expand its scope from a single tax credit into a comprehensive framework protecting coconut trees as a cultural and food resource. The changes add new sections establishing seed banks, requiring labels on non-edible ornamental palms, and mandating pesticide transparency. The tax credit was modified to be refundable for taxpayers with no liability, and the effective date was moved from the distant future of 3000 to 2050.

Scope change

The bill's scope expanded from solely funding tax credits to include new regulations on seed banking, landscape palm labeling, and the recognition of coconut trees as a cultural treasure and food source.

SCOPE

Added new sections creating a legal framework for coconut seed banks to preserve genetic diversity and ensure future food supplies.

REQUIREMENT

Added requirements for owners of ornamental coconut trees to post clear signs indicating the trees are not safe for human consumption.

ELIGIBILITY

Changed the tax credit from non-refundable to refundable, allowing taxpayers with no income tax liability to receive cash payments.

TIMELINE

Updated the effective date from July 1, 3000, to July 1, 2050, making the law immediately relevant.

DEFINITION

Added specific definitions for 'consumable coconut trees' and 'landscape palms' to clarify which trees are protected for human use versus those used for decoration.

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

Mar 30, 2026

Lower · Passed

Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Lowen, Perruso, Quinlan excused (4).

lower

Mar 30, 2026

Committee

Reported from ECD (Stand. Com. Rep. No. 1513-26) as amended in HD 2, recommending referral to FIN.

lower

Mar 25, 2026

Lower · Passed

The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Ilagan, Hussey, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.

lower

Mar 20, 2026

Committee

Reported from AGR (Stand. Com. Rep. No. 1246-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD.

lower

Mar 18, 2026

Lower · Passed

The committee on AGR recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Chun, Kusch, Kahaloa, Lowen, Perruso, Quinlan, Matsumoto; Ayes with reservations: none; Noes: none; and Excused: none.

lower

Mar 12, 2026

Committee

Referred to AGR, ECD, FIN, referral sheet 17

lower

Mar 10, 2026

Introduced

Received from Senate (Sen. Com. No. 321) in amended form (SD 1).

lower

Mar 10, 2026

Upper · Passed

Report adopted; Passed Third Reading. Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Mar 3, 2026

Upper · Passed

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

upper

Mar 3, 2026

Upper · Passed

The committee(s) on CPN recommend(s) that the measure be PASSED, UNAMENDED. The votes in CPN were as follows: 3 Aye(s): Senator(s) Keohokalole, Fukunaga, McKelvey; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Lamosao, Awa.

upper

Feb 27, 2026

Upper · Passed

The committee(s) on WAM/CPN will hold a public decision making on 03-03-26 10:16AM; Conference Room 211 & Videoconference.

upper

Feb 20, 2026

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM/CPN.

upper

Feb 20, 2026

Committee

Reported from AEN/WLA (Stand. Com. Rep. No. 2561) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM/CPN.

upper

Feb 11, 2026

Upper · Passed

The committee(s) on AEN recommend(s) that the measure be PASSED, WITH AMENDMENTS. 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

Feb 11, 2026

Upper · Passed

The committee(s) on WLA recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WLA were as follows: 5 Aye(s): Senator(s) Lee, C., Inouye, Chang, Lamosao, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Feb 6, 2026

Upper · Passed

The committee(s) on AEN/WLA has scheduled a public hearing on 02-11-26 3:00PM; CR 224 & Videoconference.

upper

Jan 30, 2026

Committee

Referred to AEN/WLA, WAM/CPN.

upper

Jan 23, 2026

Introduced

Introduced.

upper

3 primary · 0 co-sponsors