All Roll Calls
Yes: 99 • No: 0
HawaiiHB 18512025–2026 Regular Session (Year 2)House
RELATING TO TAXATION.
Sponsored By: Jackson D. Sayama (Democratic)
Passed
Summary
Establishes an apprenticeship program income tax credit for certain qualified costs incurred by a taxpayer for a qualified apprenticeship program. Sunsets 12/31/2036. Effective 7/1/3000. (HD3)
TaxationApprenticeship Program Income Tax CreditQualified Apprenticeship ProgramQualified CostsWAM
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Jackson D. Sayama
Democratic • House
Cosponsors
Cory M. Chun
Democratic • House
Andrew Takuya Garrett
Democratic • House
Greggor Ilagan
Democratic • House
Kirstin Kahaloa
Democratic • House
Darius K. Kila
Democratic • House
Mike Lee
Democratic • House
Nicole E. Lowen
Democratic • House
Terez Amato
Democratic • House
Lisa Marten
Democratic • House
Tyson K. Miyake
Democratic • House
Dee Morikawa
Democratic • House
Ikaika Olds
Democratic • House
Mahina Poepoe
Democratic • House
Gregg Takayama
Democratic • House
Adrian K. Tam
Democratic • House
David A. Tarnas
Democratic • House
Justin H. Woodson
Democratic • House
Roll Call Votes
House vote • 3/10/2026
House Floor Vote
Yes: 49 • No: 0
House vote • 2/5/2026
Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD...
Yes: 50 • No: 0
Actions Timeline
Received from House (Hse. Com. No. 300).
3/12/2026SenatePassed First Reading.
3/12/2026SenateReferred to WAM.
3/12/2026SenatePassed Third Reading as amended in HD 3 with none voting aye with reservations; none voting no (0) and Representative(s) Kong, Pierick excused (2). Transmitted to Senate.
3/10/2026HouseReported from FIN (Stand. Com. Rep. No. 1160-26) as amended in HD 3, recommending passage on Third Reading.
3/6/2026HouseForty-eight (48) hours notice Tuesday, 03-10-26.
3/6/2026HouseThe committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
3/4/2026HouseBill scheduled to be heard by FIN on Wednesday, 03-04-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
3/2/2026HouseReported from ECD (Stand. Com. Rep. No. 509-26) as amended in HD 2, recommending referral to FIN.
2/19/2026HouseReport adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and none excused (0).
2/19/2026HouseThe committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.
2/13/2026HouseBill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
2/10/2026HouseReported from LAB (Stand. Com. Rep. No. 19-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD.
2/5/2026HousePassed Second Reading as amended in HD 1 and referred to the committee(s) on ECD with none voting aye with reservations; none voting no (0) and Representative(s) Woodson excused (1).
2/5/2026HouseThe committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Sayama, Lee, M., Garrett, Kapela, Kong, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
2/3/2026HouseBill scheduled to be heard by LAB on Tuesday, 02-03-26 9:30AM in House conference room 309 VIA VIDEOCONFERENCE.
1/29/2026HouseIntroduced and Pass First Reading.
1/26/2026HouseReferred to LAB, ECD, FIN, referral sheet 2
1/26/2026HousePending introduction.
1/23/2026House
Bill Text
Bill Text
HB1851_HD1
HB1851_HD2
HB1851_HD3
Original
Related Bills
HB 2437 — RELATING TO ARTS EDUCATION.
Appropriates funds to the State Foundation on Culture and the Arts for the Artists in the Schools Program. Effective 1/1/3000. (SD1)
HB 2438 — RELATING TO THE HAWAII CULTURAL TRUST.
Establishes the Hawaii Cultural Trust within the Department of Business, Economic Development, and Tourism. Establishes an income tax credit for contributions made to both the Hawaii Cultural Trust and at least one qualified Hawaii cultural organization, under certain conditions. Establishes a special number plate for motor vehicles to support the Hawaii Cultural Trust. Applies the income tax credit to taxable years beginning after 12/31/2026. Effective 7/1/3050. (SD1)
HB 2436 — RELATING TO ARTS INTEGRATION IN PUBLIC SCHOOLS.
Establishes within the Department of Education arts integration coordinator or specialist positions to support fine arts education and arts integration in public schools statewide. Appropriates funds. Effective 7/1/3000. (HD1)
HB 2417 — RELATING TO ADMINISTRATIVE LICENSE REVOCATION.
Clarifies administrative driver's license revocation procedures by specifying the effect of the notice of administrative revocation and conforming related administrative review and hearing provisions. Effective 7/1/3000. (SD1)
HB 2418 — RELATING TO EDUCATION.
Requires that the Hawaii Teacher Standards Board submit three nominees for its Executive Director to the Board of Education. Requires the Board of Education to appoint an Executive Director from the nominees on the list, subject to advice and consent of the Senate.
HB 2416 — RELATING TO A MARITIME YOUTH APPRENTICESHIP PATHWAY PROGRAM.
Directs the University of Hawaii Community College System, in partnership with state agencies and maritime employers, to conduct a study and develop a plan for a statewide Maritime Youth Apprenticeship Pathway Program for individuals ages 16 to 24. Requires a report to the Legislature with recommendations on program structure, resource needs, proposed legislation and implementation options. Appropriates funds. Effective 7/31/2055. (SD1)