HawaiiSB 30462025–2026 Regular Session (Year 2)Senate

RELATING TO INCOME TAX CREDIT.

Sponsored By: Dru Mamo Kanuha (Democratic)

Passed

Summary

Establishes a nonrefundable Workforce Builder Tax Credit for employers who employ qualified interns and apprentices, to be applied to taxable years beginning after 12/31/2026. Requires a report to the Legislature. Appropriates funds. Effective 1/1/2077. (SD1)

DLIRDOTAXNonrefundable Income Tax CreditWorkforce Builder Tax CreditReportAppropriationLBT, WAM

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Dru Mamo Kanuha

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 5 • No: 0

Senate vote 2/13/2026

The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENT...

Yes: 5 • No: 0

Actions Timeline

  1. Reported from LBT (Stand. Com. Rep. No. 2534) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

    2/20/2026Senate
  2. Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

    2/20/2026Senate
  3. The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in LBT were as follows: 5 Aye(s): Senator(s) Elefante, Lamosao, Ihara, Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

    2/13/2026Senate
  4. The committee(s) on LBT has scheduled a public hearing on 02-13-26 3:00PM; Conference Room 225 & Videoconference.

    2/10/2026Senate
  5. Referred to LBT, WAM.

    1/30/2026Senate
  6. Introduced.

    1/28/2026Senate
  7. Passed First Reading.

    1/28/2026Senate

Bill Text

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