Wednesday, March 19, 2008

A Pretty Good Tree Doesn't Cut It

From the instructions for completing the Hawaii individual income tax return:
You may deduct up to $3,000 per exceptional tree for qualified expenditures you made during the taxable year to maintain the tree on your private property. The tree must be designated as an exceptional tree by the local county arborist advisory committee under chapter 58, HRS.
If an exceptional tree grows in the forest, but the "local county arborist advisory committee" doesn't see it, can it truly be exceptional?

No comments: