HI SB2228

Establishes a Marine Trade Training Apprenticeship Program within Hawaii's community college system to promote growth of recreational marine vessel manufacturing and U.S. military ship maintenance firms

Program curriculum includes coursework in welding, pipe fitting, electrical systems of marine vessels, and other construction and maintenance skills

Community college system may administer the program with advice from the Ship Repair Association of Hawaii, workforce development council, and the ship repair/construction industry

Creates a Marine Trade Training Program Tax Credit for employers who participate in or support the apprenticeship program, deductible from net income tax liability (maximum amounts left blank in bill text)

Tax credit applies to taxable years beginning after December 31, 2026, with unused credits carrying forward to subsequent years until exhausted