HB 1851 Hawaii House · 2026 Regular Session

RELATING TO TAXATION.

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 status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Jan 23, 2026 Last action Mar 12, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

HB1851_HD2 → HB1851_HD3 · 4 edits

MODERATE

The bill was renumbered from HD2 to HD3, indicating it has passed the House of Representatives and moved to the Senate. The most significant policy change involves the removal of a specific dollar cap ($1,500,000) on the total amount of tax credits available for a qualified apprenticeship program, replacing it with a blank field that will likely be filled in later. Additionally, administrative metadata such as the author's name and several internal tracking numbers were updated.

Scope change

The bill's scope regarding the total funding limit for tax credits is now undefined in this version, removing the previous $1.5 million restriction.

TIMELINE

The bill was renumbered from H.D. 2 to H.D. 3, reflecting its progression through the legislative process.

TECHNICAL

The bill author was changed from Aaron Supple to Michael Hamasaki.

Internal tracking numbers, dates, and page references were updated to reflect the new version of the document.

FISCAL

The maximum aggregate tax credit limit was removed from $1,500,000 and replaced with a blank placeholder, requiring further specification.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 12, 2026

Committee

Referred to WAM.

upper

Mar 12, 2026

Introduced

Received from House (Hse. Com. No. 300).

upper

Mar 10, 2026

Lower · Passed

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.

lower

Mar 4, 2026

Lower · Passed

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.

lower

Feb 19, 2026

Lower · Passed

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).

lower

Feb 19, 2026

Committee

Reported from ECD (Stand. Com. Rep. No. 509-26) as amended in HD 2, recommending referral to FIN.

lower

Feb 13, 2026

Lower · Passed

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.

lower

Feb 5, 2026

Committee

Reported from LAB (Stand. Com. Rep. No. 19-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD.

lower

Feb 3, 2026

Lower · Passed

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.

lower

Jan 26, 2026

Committee

Referred to LAB, ECD, FIN, referral sheet 2

lower

Jan 26, 2026

Introduced

Introduced and Pass First Reading.

lower

Jan 23, 2026

Introduced

Pending introduction.

lower

17 primary · 0 co-sponsors