Trees are basically organic, so.....yeah.  The reason I included concrete is because w/ the global shortage of sand, thus the shortage of concrete the costs for building go up accordingly.  By giving only one tax "break" (trust me, the state will get its money somehow, someway) it sounds good, but in actuality it's moot.  Fixed costs are just that.  You can predict a fixed cost and budget for it.  Variable costs are what kill small/med businesses.  With a corporate tax pegged at 35% (the largest in the world) its all downhill from there.  That's why 89% of small businesses in HI fail in the first 5 yrs whereas across the nation its at ~82%.  Mass quantities of concrete have to come from the east coast, down to the Panama Canal, then into the Pacific and then here to HI.  $$$$$$$$$!!