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THE SENATE |
S.R. NO. |
64 |
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TWENTY-SEVENTH LEGISLATURE, 2013 |
S.D. 1 |
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STATE OF HAWAII |
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SENATE RESOLUTION
REQUESTING THE UNIVERSITY OF HAWAII COLLEGE OF TROPICAL AGRICULTURE AND HUMAN RESOURCES, WITH THE ASSISTANCE OF THE DEPARTMENT OF AGRICULTURE AND COMMISSION ON WATER RESOURCE MANAGEMENT, TO CONDUCT A STUDY REGARDING A PERMEABLE SURFACES TAX CREDIT.
WHEREAS, S.B. No. 1305, Regular Session of 2013, would have established a permeable surfaces income tax credit for taxpayers who maintain permeable surfaces and a tax deduction of expenses incurred toward certification as an organic agricultural operation based on the determination of a qualifying property's net water infiltration; and
WHEREAS, the amount of recharge to groundwater aquifers must be increased to meet rising water demands; and
WHEREAS, groundwater recharge can only occur if water can penetrate the land surface; and
WHEREAS, businesses and agricultural operations can provide a public service by opting to maintain a permeable land surface where water can percolate down to groundwater aquifers, thereby allowing excess water that is not evaporated or taken up by vegetation to become groundwater storage that will serve a future public good; and
WHEREAS, agricultural operations should be compensated for such public service, and an incentive should be provided to encourage agricultural operations to incorporate the performance of ecological services into their business models; and
WHEREAS, concerns were raised in testimony regarding technical issues that needed to be resolved in order for S.B. No. 1305 to pass, including the application of new irrigation and agricultural technologies; now, therefore,
BE IT RESOLVED by the Senate of the Twenty-seventh Legislature of the State of Hawaii, Regular Session of 2013, that the University of Hawaii College of Tropical Agriculture and Human Resources, with the assistance of the Department of Agriculture and the Commission on Water Resource Management, is requested to conduct a study regarding a permeable surfaces tax credit; and
BE IT FURTHER RESOLVED that the study address, at minimum:
(1) How to calculate and compute the volume of water that percolates to recharge groundwater aquifiers, including potential usable model recommendations that yield a true or accurate accounting of net water infiltration;
(2) Whether urban groundwater percolation should be included in a tax credit or another method of compensation, and how to calculate groundwater percolation in urban areas;
(3) How to collect measurements of rainfall, considering microclimates across Hawaii;
(4) Identifying the source of recharge water, such as rainfall inputs or return irrigation water;
(5) How to define "qualifying property" for purposes of a permeable surfaces tax credit or another method of compensation such as a grant; and
(6) Any other issues relevant to administering a permeable surfaces tax credit or other method of compensation, with the input of the Department of Taxation; and
BE IT FURTHER RESOLVED that the University of Hawaii College of Tropical Agriculture and Human Resources is requested to report to the Legislature its findings and recommendations, including any proposed legislation, no later than twenty days prior to the convening of the Regular Session of 2014; and
BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Director of the University of Hawaii College of Tropical Agriculture and Human Resources; Chairperson of the Board of Agriculture; Chairperson of the Board of Land and Natural Resources; and Director of Taxation.
Permeable Surfaces Tax Credit; Study