SB 3046 Hawaii Senate · 2026 Regular Session

RELATING TO INCOME TAX CREDIT.

Summary

Establishes a nonrefundable Workforce Builder Tax Credit for employers who employ qualified interns and apprentices, to be applied to taxable years beginning after 12/31/2026. Requires a report to the Legislature. Appropriates funds. Effective 1/1/2077. (SD1)

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Feb 2026

Senate Passage

Feb 2026

House Passage

Governor

Introduced Jan 28, 2026 Last action Feb 20, 2026

Maddy AI version diff · 1 comparison

What changed between versions

SB3046 → SB3046_SD1 · 3 edits

MINOR

The bill text was reformatted from a Word document layout to a standard legislative template, but the substantive policy content, including tax credit amounts, eligibility rules, and funding levels, remained unchanged. The only significant substantive addition is a new requirement for the Department of Labor and Industrial Relations to submit an evaluation report to the legislature by 2029 to assess the program's impact.

Scope change

The scope of the bill's applicability and the tax credit mechanics remain identical to the original version; no changes were made to who qualifies for the credit or how much is awarded.

REQUIREMENT

Added a mandatory requirement for the Department of Labor and Industrial Relations to submit a performance report to the legislature by 2029, detailing participation numbers, industry sectors, and fiscal impact.

TECHNICAL

Converted the document structure from a Word file format to a standard legislative text format, removing page headers and footers while preserving all legal text.

Removed internal document metadata, such as author names, timestamps, and revision numbers, which were present in the original file but are not part of the enacted law.

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

Feb 20, 2026

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Feb 20, 2026

Committee

Reported from LBT (Stand. Com. Rep. No. 2534) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 13, 2026

Upper · Passed

The committee(s) on LBT recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in LBT were as follows: 5 Aye(s): Senator(s) Elefante, Lamosao, Ihara, Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Feb 10, 2026

Upper · Passed

The committee(s) on LBT has scheduled a public hearing on 02-13-26 3:00PM; Conference Room 225 & Videoconference.

upper

Jan 30, 2026

Committee

Referred to LBT, WAM.

upper

Jan 28, 2026

Introduced

Introduced.

upper

1 primary · 0 co-sponsors