# Hawaii SB 3046: RELATING TO INCOME TAX CREDIT.

Hawaii SB 3046, RELATING TO INCOME TAX CREDIT., is a 2025–2026 Regular Session (Year 2) Senate bill sponsored by Dru Mamo Kanuha (Democratic); status failed, last action 2026-02-20 (Reported from LBT (Stand. Com. Rep. No. 2534) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/HI-SB3046-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 3046
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 2)
- Title: RELATING TO INCOME TAX CREDIT.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-28
- Last action: 2026-02-20, Reported from LBT (Stand. Com. Rep. No. 2534) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- Sponsor: Dru Mamo Kanuha (Democratic)
- Cosponsors: 0
- Subjects: DLIR, DOTAX, Nonrefundable Income Tax Credit, Workforce Builder Tax Credit, Report, Appropriation, LBT, WAM
- Touches household money: no
- Roll calls: 1 (5 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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)

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Dru Mamo Kanuha (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-13 | Senate | The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENT... | pass | 5 | 0 |   |

## Actions (7)

- 2026-02-20: Reported from LBT (Stand. Com. Rep. No. 2534) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. (Senate)
- 2026-02-20: Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. (Senate)
- 2026-02-13: 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. (Senate)
- 2026-02-10: The committee(s) on LBT has scheduled a public hearing on 02-13-26 3:00PM; Conference Room 225 & Videoconference. (Senate)
- 2026-01-30: Referred to LBT, WAM. (Senate)
- 2026-01-28: Introduced. (Senate)
- 2026-01-28: Passed First Reading. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3046_SD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3046_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3046_.PDF)
- SB3046_SD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3046_SD1_.HTM)

## 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/SB3046_SD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3046_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3046_.PDF)
- [SB3046_SD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2026/bills/SB3046_SD1_.HTM)

## 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)
- [Hawaii bills](https://policyrisk.com/states/hawaii/bills)
- [Hawaii state hub](https://policyrisk.com/states/hawaii)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB3046-2026 (as of 2026-11-01).