SB 3202 Hawaii Senate · 2026 Regular Session

RELATING TO HEALTH CARE.

Summary

Amends the Healthcare Preceptor Tax Credit to remove language limiting access only to those practicing in primary care, to add licensed dietitians, physician assistants, and social workers as eligible preceptors and students, and to include residency and followship programs. Adds the Director of Health and a representative of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2026. Effective 7/1/2050. (SD1)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Governor

Introduced Jan 28, 2026 Last action Mar 12, 2026

Maddy AI version diff · 1 comparison

What changed between versions

SB3202 → SB3202_SD1 · 4 edits

MODERATE

This bill was updated from an original House version to a Senate District 1 revision, involving changes to metadata, formatting, and specific policy language. The most significant substantive change is the modification of the effective date for the act, moving it from immediate approval to July 1, 2050, while keeping the tax credit applicability start date at December 31, 2026. Additionally, the text regarding eligible professions for the healthcare preceptor tax credit was restructured to explicitly include physician assistants, licensed dietitians, and social workers alongside existing categories.

Scope change

The bill's scope regarding eligible professions for the tax credit was expanded in the text to explicitly list physician assistants, licensed dietitians, and social workers, though the core intent of expanding beyond medical, nursing, and pharmacy students remained consistent.

TIMELINE

The effective date of the entire Act was changed to July 1, 2050, whereas the previous version stated it would take effect upon approval.

TECHNICAL

Metadata fields such as the bill number, sponsor names, and revision numbers were updated to reflect the Senate District 1 version.

Formatting instructions in Section 4 regarding how statutory material is displayed (bracketed/stricken vs. underscored) were updated.

DEFINITION

The list of eligible professions for the healthcare preceptor tax credit was reorganized to explicitly include physician assistants, licensed dietitians, and social workers.

Floor votes

How they voted

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

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 12, 2026

Committee

Referred to HLT, FIN, referral sheet 17

lower

Mar 10, 2026

Introduced

Received from Senate (Sen. Com. No. 379) in amended form (SD 1).

lower

Mar 10, 2026

Upper · Passed

Report adopted; Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Mar 3, 2026

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.

upper

Feb 27, 2026

Upper · Passed

The committee(s) on WAM will hold a public decision making on 03-03-26 10:17AM; Conference Room 211 & Videoconference.

upper

Feb 18, 2026

Upper · Passed

Report adopted; Passed Second Reading and referred to WAM.

upper

Feb 18, 2026

Committee

Reported from HHS (Stand. Com. Rep. No. 2356) with recommendation of passage on Second Reading and referral to WAM.

upper

Feb 13, 2026

Upper · Passed

The committee(s) on HHS recommend(s) that the measure be PASSED, UNAMENDED. The votes in HHS were as follows: 5 Aye(s): Senator(s) San Buenaventura, McKelvey, Kanuha, Keohokalole, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Feb 9, 2026

Upper · Passed

The committee(s) on HHS has rescheduled its public hearing to 02-13-26 1:00PM; Conference Room 225 & Videoconference.

upper

Feb 8, 2026

Upper · Passed

The committee(s) on HHS deleted the measure from the public hearing scheduled on 02-09-26 1:05PM; CR 225 & Videoconference.

upper

Feb 5, 2026

Upper · Passed

The committee(s) on HHS has scheduled a public hearing on 02-09-26 1:05PM; Conference Room 225 & Videoconference.

upper

Feb 2, 2026

Committee

Referred to HHS, WAM.

upper

Jan 28, 2026

Introduced

Introduced.

upper

1 primary · 0 co-sponsors