Establishes a tax credit for farmers adopting agroecological and climate-smart farming practices in Hawaii.

The bill establishes an agroecological and climate-smart farming practices tax credit to promote sustainable farming methods. These include soil quality and health, fertility management, pest management, crop rotation, cover cropping, polycultures, and the conservation or restoration of native and Polynesian-introduced plants. Qualified taxpayers can claim the credit, which is deductible from their net income tax liability.

Establishes a tax credit for farmers adopting agroecological and climate-smart farming practices in Hawaii.

The bill establishes an agroecological and climate-smart farming practices tax credit to promote sustainable farming methods. These include soil quality and health, fertility management, pest management, crop rotation, cover cropping, polycultures, and the conservation or restoration of native and Polynesian-introduced plants. Qualified taxpayers can claim the credit, which is deductible from their net income tax liability.