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HI HB1851
Bill
Status
Engrossed
3/10/2026
Primary Sponsor
Jackson Sayama
Click for details
AI Summary
- Creates a new apprenticeship program income tax credit allowing taxpayers to claim $4,800 or 50% of qualified costs (whichever is less) per qualified apprenticeship program annually
- Qualified costs are defined as wages paid to apprentices in programs registered and approved by the Hawaii Department of Labor and Industrial Relations
- Tax credits exceeding liability in a given year may be carried forward to subsequent years until exhausted; claims must be filed within 12 months of the taxable year's close
- Taxpayers may claim the credit for the same qualified apprenticeship program for up to two consecutive taxable years
- Applies to taxable years beginning after December 31, 2025, and sunsets on December 31, 2036
Legislative Description
Relating To Taxation.
Taxation
Last Action
Referred to WAM.
3/12/2026
Committee Referrals
Ways and Means3/12/2026
Finance2/19/2026
Economic Development2/5/2026
Labor & Public Employment1/26/2026
Full Bill Text
No bill text available