Hawaii · 2026 Regular Session · Bill
HB 1851: RELATING TO TAXATION.
Passed one chamber Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 1851 is a bill introduced in the Hawaii House on January 23, 2026. According to its official title, it concerns: RELATING TO TAXATION. Primary sponsor: Jackson Sayama (Democratic), Cory Chun (Democratic), Andrew Garrett (Democratic), Greggor Ilagan (Democratic), Kirstin Kahaloa (Democratic), Darius Kila (Democratic), LEE, M., Nicole Lowen (Democratic), Lisa Marten (Democratic), Tyson Miyake (Democratic), Dee Morikawa (Democratic), Ikaika Olds (Democratic), Mahina Poepoe (Democratic), Gregg Takayama (Democratic), Adrian Tam (Democratic), David Tarnas (Democratic), Justin Woodson (Democratic). Most recent recorded action (March 12, 2026): Received from House (Hse. Com. No. 300).
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Establishes an apprenticeship program income tax credit for certain qualified costs incurred by a taxpayer for a qualified apprenticeship program. Sunsets 12/31/2036. Effective 7/1/3000. (HD3)
Sponsors
Sponsors by party (alphabetical): Democratic 16
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Jackson Sayama | Primary sponsor | Democratic | House | 21 |
| Cory Chun | Primary sponsor | Democratic | House | 35 |
| Andrew Garrett | Primary sponsor | Democratic | House | 22 |
| Greggor Ilagan | Primary sponsor | Democratic | House | 4 |
| Kirstin Kahaloa | Primary sponsor | Democratic | House | 6 |
| Darius Kila | Primary sponsor | Democratic | House | 44 |
| LEE | Primary sponsor | Not applicable (committee) | — | — |
| M. | Primary sponsor | Not applicable (committee) | — | — |
| Nicole Lowen | Primary sponsor | Democratic | House | 7 |
| Lisa Marten | Primary sponsor | Democratic | House | 51 |
| Tyson Miyake | Primary sponsor | Democratic | House | 10 |
| Dee Morikawa | Primary sponsor | Democratic | House | 17 |
| Ikaika Olds | Primary sponsor | Democratic | House | 23 |
| Mahina Poepoe | Primary sponsor | Democratic | House | 13 |
| Gregg Takayama | Primary sponsor | Democratic | House | 34 |
| Adrian Tam | Primary sponsor | Democratic | House | 24 |
| David Tarnas | Primary sponsor | Democratic | House | 8 |
| Justin Woodson | Primary sponsor | Democratic | House | 9 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Received from House (Hse. Com. No. 300).
- Passed First Reading.
- Referred to WAM.
- Passed Third Reading as amended in HD 3 with none voting aye with reservations; none voting no (0) and Representative(s) Kong, Pierick excused (2). Transmitted to Senate.
- Reported from FIN (Stand. Com. Rep. No. 1160-26) as amended in HD 3, recommending passage on Third Reading.
- Forty-eight (48) hours notice Tuesday, 03-10-26.
- The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 16 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.
- Bill scheduled to be heard by FIN on Wednesday, 03-04-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
- Reported from ECD (Stand. Com. Rep. No. 509-26) as amended in HD 2, recommending referral to FIN.
- Report adopted; referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; none voting no (0) and none excused (0).
- The committee on ECD recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 7 Ayes: Representative(s) Ilagan, Hussey, Holt, Tam, Templo, Yamashita, Gedeon; Ayes with reservations: none; Noes: none; and Excused: none.
- Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.
Showing 12 most recent of 19 actions. Full history