Bill Text: HI HB1904 | 2022 | Regular Session | Introduced


Bill Title: Relating To The Taxation Of Fruits And Vegetables.

Spectrum: Strong Partisan Bill (Democrat 10-1)

Status: (Introduced - Dead) 2022-01-28 - Referred to ECD, FIN, referral sheet 3 [HB1904 Detail]

Download: Hawaii-2022-HB1904-Introduced.html

HOUSE OF REPRESENTATIVES

H.B. NO.

1904

THIRTY-FIRST LEGISLATURE, 2022

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

relating to the taxation of fruits and vegetables.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


     SECTION 1.  The legislature finds that about 442,000, or 41.5 per cent, of the adult population in the State are considered prediabetic.  According to the Diabetes Report Card 2019 published by the Centers for Disease Control and Prevention, 154,356, which is 13.1 per cent or one out of every nine, of the adult population in the State have diabetes.  Roughly ten thousand people in Hawaii are diagnosed with diabetes every year.  Research by the John A Burns school of medicine shows that 22.4 per cent of native Hawaiians are diagnosed with diabetes mellitus, and another fifteen per cent have been diagnosed with impaired glucose tolerance or prediabetic status.  Other studies have also shown that Pacific Islanders are disproportionately affected by diabetes.  It was reported in 2019 that Hawaii was ranked fifth in the nation for the highest rate of increase, at forty-two per cent, in prevalence of diabetes over a ten-year period.  The legislature notes that diabetes not only affects the health of residents but is also financially taxing, as people with diabetes have medical expenses approximately 2.3 times higher than those who do not have diabetes.

     The legislature further finds that eating fruits and vegetables is known to prevent and control type two diabetes.  A study published in 2015 in the Journal of Diabetes Investigation concludes that a higher intake of fruit, especially berries, green leafy vegetables, yellow vegetables, cruciferous vegetables, or their fibers, is associated with a lower risk of type two diabetes.  Another study done in 2020 found that a diet high in fruits and vegetables may help reduce the risk of developing type two diabetes by fifty per cent.

     The legislature believes that to help protect residents from diabetes and reduce residents' medical costs due to diabetes, the State should incentivize the consumption of fruits and vegetables.

     Accordingly, the purpose of this Act is to establish a general excise tax exemption for the gross proceeds or income from the sale of fresh fruits and vegetables.

     SECTION 2.  Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§237-     Additional exemptions; fresh fruits and vegetables.  In addition to the amounts exempt under section 237-24, this chapter shall not apply to the amounts received from the sale of fresh fruits and vegetables within the State."

     SECTION 3.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect on July 1, 2022.

 

INTRODUCED BY:

_____________________________

 

 


 


 

Report Title:

General Excise Tax Exemption; Fresh Fruits and Vegetables

 

Description:

Establishes a general excise tax exemption to the amounts received from the sale of fresh fruits and vegetables.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.

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