HI HB2212

Creates a nonrefundable income tax credit of $1,000 per qualified intern and $2,000 per qualified apprentice for private-sector employers in Hawaii.

Qualified interns must be Hawaii residents in paid internships of at least three months connected to educational institutions or workforce training programs; qualified apprentices must be registered in state or federally recognized apprenticeship programs.

Caps the total tax credits at $5,000,000 in aggregate across all taxable years combined, with credits limited to each employer's tax liability.

Appropriates $5,000,000 for fiscal year 2026-2027 and takes effect July 1, 2026, applying to taxable years beginning after December 31, 2026.

Requires the Department of Labor and Industrial Relations and Department of Taxation to submit a report by December 1, 2029, on program effectiveness including employer participation, number of interns/apprentices supported, and recommendations.