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Committee keeps tax credit, advances bill recognizing coconut trees as cultural and food resources
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Summary
SB2925 SD1 would recognize coconut trees as a cultural food and water source, require signage/labeling, and establish an income tax credit for consumable coconut trees; Office of Hawaiian Affairs, county agriculture departments, and community speakers supported the measure and urged protections for small operations and cultural consultation. The committee passed the measure with amendments and retained the tax credit.
The committee advanced SB2925 SD1, a bill that seeks to recognize coconut trees (niu) as a source of food and water and an important cultural treasure, while creating rules on labeling and signs and an income tax credit for consumable coconut trees.
Department of Agriculture and Biosecurity and the Department of Taxation stood on written testimony; Department of Taxation noted concerns about refundable credits and recommended making credits nonrefundable. The Department of Land and Natural Resources and Maui County Department of Agriculture supported the measure in concept. The Office of Hawaiian Affairs urged protections that preserve customary access and recommended disaggregated data reporting for native Hawaiian operators if the working group is formed.
Daniel Anthony and representatives of cultural organizations testified about the constitutional and customary significance of coconuts, asking the committee to ensure community-led input and to limit labeling requirements to publicly accessible lands so private landowners are not unduly burdened.
At decision making the committee voted to pass SB2925 as House Draft 1, retaining the tax credit and moving remaining language into an amended package. Committee members asked staff to refine labeling language and consider exemptions for private lands while preserving cultural protections and public‑health considerations.
The bill was advanced with amendments; the committee directed sponsors to work with DOH, DLNR, and OHA on technical details and labeling scope.
