Amends the definition of "eligible business activity" for the purposes of the Enterprise Zone Program to include certain retail sales of tangible personal property, processing of certain value-added agricultural products, the Hawaii food and product innovation network, and the provision of certain professional services by health care professionals. For taxable years beginning after 12/31/2026, extends the eligibility period of the state business tax credit for qualified businesses within state enterprise zones. Beginning 1/1/2028, extends the eligibility period of the general excise tax exemption for qualified businesses within state enterprise zones. Applies to qualified businesses who join the Enterprise Zone Program on or after a specific date. Effective 7/1/3000. (HD1)

Statutes affected:
SB2360: 209E-2, 209E-9, 209E-10, 209E-11
SB2360 HD1: 209E-2, 209E-9, 209E-10, 209E-11
SB2360 SD1: 209E-2, 209E-9, 209E-10, 209E-11
SB2360 HD2: 209E-2, 209E-9, 209E-10, 209E-11