# Hawaii HB 1851: RELATING TO TAXATION.

Hawaii HB 1851, RELATING TO TAXATION., is a 2025–2026 Regular Session (Year 2) House bill sponsored by Jackson D. Sayama (Democratic); status failed, last action 2026-03-12 (Received from House (Hse. Com. No. 300).); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-HB1851-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii HB 1851
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO TAXATION.
- Status: failed
- Chamber: House
- Introduced: 2026-01-23
- Last action: 2026-03-12, Received from House (Hse. Com. No. 300).
- Sponsor: Jackson D. Sayama (Democratic)
- Cosponsors: 17
- Subjects: Taxation, Apprenticeship Program Income Tax Credit, Qualified Apprenticeship Program, Qualified Costs, WAM
- Touches household money: yes
- Roll calls: 5 (127 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jackson D. Sayama (Democratic), House
- Cosponsor: Cory M. Chun (Democratic), House
- Cosponsor: Andrew Takuya Garrett (Democratic), House
- Cosponsor: Greggor Ilagan (Democratic), House
- Cosponsor: Kirstin Kahaloa (Democratic), House
- Cosponsor: Darius K. Kila (Democratic), House
- Cosponsor: Mike Lee (Democratic), House
- Cosponsor: Nicole E. Lowen (Democratic), House
- Cosponsor: M.
- Cosponsor: Lisa Marten (Democratic), House
- Cosponsor: Tyson K. Miyake (Democratic), House
- Cosponsor: Dee Morikawa (Democratic), House
- Cosponsor: Ikaika Olds (Democratic), House
- Cosponsor: Mahina Poepoe (Democratic), House
- Cosponsor: Gregg Takayama (Democratic), House
- Cosponsor: Adrian K. Tam (Democratic), House
- Cosponsor: David A. Tarnas (Democratic), House
- Cosponsor: Justin H. Woodson (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-10 | House | House Floor Vote | pass | 48 | 0 |   |
| 2026-03-04 | House | The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 16 | 0 |   |
| 2026-02-13 | House | The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 7 | 0 |   |
| 2026-02-05 | House | Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD... | pass | 50 | 0 |   |
| 2026-02-03 | House | The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 6 | 0 |   |

## Actions (19)

- 2026-03-12: Received from House (Hse. Com. No. 300). (Senate)
- 2026-03-12: Passed First Reading. (Senate)
- 2026-03-12: Referred to WAM. (Senate)
- 2026-03-10: Passed 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. (House)
- 2026-03-06: Reported from FIN (Stand. Com. Rep. No. 1160-26) as amended in HD 3, recommending passage on Third Reading. (House)
- 2026-03-06: Forty-eight (48) hours notice Tuesday, 03-10-26. (House)
- 2026-03-04: The 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. (House)
- 2026-03-02: Bill scheduled to be heard by FIN on Wednesday, 03-04-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE. (House)
- 2026-02-19: Reported from ECD (Stand. Com. Rep. No. 509-26) as amended in HD 2, recommending referral to FIN. (House)
- 2026-02-19: Report 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). (House)
- 2026-02-13: The 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. (House)
- 2026-02-10: Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE. (House)
- 2026-02-05: Reported from LAB (Stand. Com. Rep. No. 19-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD. (House)
- 2026-02-05: Passed 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). (House)
- 2026-02-03: The 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. (House)
- 2026-01-29: Bill scheduled to be heard by LAB on Tuesday, 02-03-26 9:30AM in House conference room 309 VIA VIDEOCONFERENCE. (House)
- 2026-01-26: Introduced and Pass First Reading. (House)
- 2026-01-26: Referred to LAB, ECD, FIN, referral sheet 2 (House)
- 2026-01-23: Pending introduction. (House)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_HD3_.pdf)
- HB1851_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_HD1_.HTM)
- HB1851_HD2: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_HD2_.HTM)
- HB1851_HD3: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_HD3_.HTM)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_.PDF)

## Related bills

- SB 847: RELATING TO PSYCHOLOGISTS. (became law)
- SB 2338: RELATING TO HOUSING. (signed)
- HB 2344: RELATING TO SCHOOL FACILITIES. (signed)
- HB 2023: RELATING TO TRANSPORTATION. (signed)
- HB 2021: RELATING TO TRANSPORTATION. (signed)
- SB 2964: RELATING TO PROPERTY INSURANCE. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_HD3_.pdf)
- [HB1851_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_HD1_.HTM)
- [HB1851_HD2 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_HD2_.HTM)
- [HB1851_HD3 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_HD3_.HTM)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/HB1851_.PDF)

## Related
- [SB 847: RELATING TO PSYCHOLOGISTS.](https://policyrisk.com/state-bill/HI-SB847-2026)
- [SB 2338: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-SB2338-2026)
- [HB 2344: RELATING TO SCHOOL FACILITIES.](https://policyrisk.com/state-bill/HI-HB2344-2026)
- [HB 2023: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2023-2026)
- [HB 2021: RELATING TO TRANSPORTATION.](https://policyrisk.com/state-bill/HI-HB2021-2026)
- [SB 2964: RELATING TO PROPERTY INSURANCE.](https://policyrisk.com/state-bill/HI-SB2964-2026)
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Source: PRIA, https://policyrisk.com/state-bill/HI-HB1851-2026 (as of 2026-11-01).