Relating To Health Care.
Last status update Mar 5, 2026
What this measure contains
Expands the definitions of "preceptor" and "volunteerbased supervised clinical training rotation" applicable to the Healthcare Preceptor Tax Credit to improve accessibility for providers to receive income tax credits for acting as preceptors, including removing "primary care" from the criteria to qualify as a preceptor. Adds physician assistants, dietitians, and social workers to the list of preceptors and eligible students. Expands eligibility for the tax credit to include accredited residency programs that require preceptor support. Adds the Director of Health and representatives of residency programs with eligible students to the Preceptor Credit Assurance Committee. Applies to taxable years beginning after 12/31/2026. Effective 7/1/2050. (SD2)
Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.
Read the full bill at its source ↗Bill text and versions
Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.
- Introduced · Official document ↗· Jan 16, 2026
- Amended · Official document ↗· Feb 17, 2026
- Amended · Official document ↗· Mar 27, 2026
- Amended · Official document ↗· Apr 9, 2026
Legislative path
Each stage below is a recorded decision from the official measure history, attached to the draft it considered. A member's row follows their votes from the first draft to the latest, and a highlighted vote marks where it changed. Committee and conference votes list every member by name. Floor votes list only exceptions; members serving that day who aren't named are shown as ayes in a dashed outline.
- Introduced
- HD1by HLT
- SD1by HHS
- SD2by CPN
Decision stages
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House HLT committee on the introduced draft: Passed, with amendments, reported as HD1
9 aye · 0 no · 0 excused
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House second reading on HD1: Passed
50 aye · 0 no · 0 excused
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House FIN committee on HD1: Passed, unamended
15 aye · 0 no · 1 excused
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House third reading on HD1: Passed
49 aye · 0 no · 1 excused
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Health and Human Services (HHS) on HD1: Passed, with amendments, reported as SD1
5 aye · 0 no · 0 excused · Source roll call
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Ways and Means (WAM) on SD1: Passed, with amendments, reported as SD2
11 aye · 0 no · 2 excused · Source roll call
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Commerce and Consumer Protection (CPN) on SD1: Passed, with amendments, reported as SD2
4 aye · 0 no · 1 excused · Source roll call
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Senate third reading on SD2: Passed
25 aye · 0 no · 0 excused
Senate members along the path
| Member | HHS HD1 | WAM SD1 | CPN SD1 | Third reading SD2 | Change along the path |
|---|---|---|---|---|---|
| Brenton AwaSD-023 | Excused | Aye | |||
| Lynn DecoiteSD-007 | Aye | Aye | |||
| Donovan CruzSD-017 | Aye | Aye | |||
| Brandon ElefanteSD-016 | Aye | Aye | |||
| Kurt FevellaSD-020 | Aye | Aye | Aye | ||
| Carol FukunagaSD-011 | Aye | Aye | |||
| Troy HashimotoSD-005 | Aye | Aye | |||
| Lorraine InouyeSD-001 | Aye | Aye | |||
| Dru KanuhaSD-003 | Aye | Aye | Aye | ||
| Jarrett KeohokaloleSD-024 | Aye | Aye | Aye | ||
| Michelle KidaniSD-018 | Aye | Aye | |||
| Donna KimSD-014 | Aye | Aye | |||
| Rachele Fernandez LamosaoSD-019 | Aye | Aye | |||
| Chris LeeSD-025 | Excused | Aye | |||
| Angus McKelveySD-006 | Aye | Aye | Aye | ||
| Sharon MoriwakiSD-012 | Aye | Aye | |||
| Tim RichardsSD-004 | Excused | Aye | |||
| Joy San BuenaventuraSD-002 | Aye | Aye | |||
| Glenn WakaiSD-015 | Aye | Aye |
6 more Senate members only counted as floor ayes
| Member | HHS HD1 | WAM SD1 | CPN SD1 | Third reading SD2 | Change along the path |
|---|---|---|---|---|---|
| Stanley ChangSD-009 | Aye | ||||
| Samantha DeCorteSD-022 | Aye | ||||
| Mike GabbardSD-021 | Aye | ||||
| Les IharaSD-010 | Aye | ||||
| Ronald KouchiSD-008 | Aye | ||||
| Karl RhoadsSD-013 | Aye |
House members along the path
| Member | HLT Introduced | Second reading HD1 | FIN HD1 | Third reading HD1 | Change along the path |
|---|---|---|---|---|---|
| David AlcosHD-041 | Aye | Aye | Aye | Aye | |
| Terez AmatoHD-011 | Aye | Aye | Aye | ||
| Diamond GarciaHD-042 | Aye | Aye | Aye | ||
| Joe GedeonHD-018 | Aye | Aye | Aye | ||
| Daisy HartsfieldHD-036 | Aye | Aye | Aye | Aye | |
| Ikaika HusseyHD-029 | Aye | Aye | Aye | ||
| Sue Keohokapu-Lee LoyHD-002 | Aye | Aye | Aye | Aye | |
| Lisa KitagawaHD-048 | Aye | Aye | Aye | ||
| Matthias KuschHD-001 | Aye | Aye | Aye | ||
| Mike LeeHD-050 | Aye | Excused | Aye | ||
| Lisa MartenHD-051 | Aye | Aye | Aye | ||
| Tyson MiyakeHD-010 | Aye | Aye | Aye | ||
| Daynette MorikawaHD-017 | Aye | Aye | Aye | ||
| Ikaika OldsHD-023 | Aye | Aye | Aye | ||
| Amy PerrusoHD-046 | Aye | Aye | Excused | ||
| Julie Reyes OdaHD-040 | Aye | Aye | Aye | ||
| Gregg TakayamaHD-034 | Aye | Aye | Aye | ||
| Jenna TakenouchiHD-027 | Aye | Aye | Aye | Aye | |
| Shirley Ann TemploHD-030 | Aye | Aye | Aye | ||
| Chris ToddHD-003 | Aye | Aye | Aye | ||
| Kyle YamashitaHD-012 | Aye | Aye | Aye |
29 more House members only counted as floor ayes
| Member | HLT Introduced | Second reading HD1 | FIN HD1 | Third reading HD1 | Change along the path |
|---|---|---|---|---|---|
| Della au BelattiHD-026 | Aye | Aye | |||
| Cory ChunHD-035 | Aye | Aye | |||
| Elle CochranHD-014 | Aye | Aye | |||
| Luke EvslinHD-016 | Aye | Aye | |||
| Andrew GarrettHD-022 | Aye | Aye | |||
| Tina GrandinettiHD-020 | Aye | Aye | |||
| Mark HashemHD-019 | Aye | Aye | |||
| Linda IchiyamaHD-031 | Aye | Aye | |||
| Greggor IlaganHD-004 | Aye | Aye | |||
| Kim IwamotoHD-025 | Aye | Aye | |||
| Kirstin KahaloaHD-006 | Aye | Aye | |||
| Jeanne KapelaHD-005 | Aye | Aye | |||
| Darius KilaHD-044 | Aye | Aye | |||
| Sam KongHD-033 | Aye | Aye | |||
| Trish La ChicaHD-037 | Aye | Aye | |||
| Nicole LowenHD-007 | Aye | Aye | |||
| Scot MatayoshiHD-049 | Aye | Aye | |||
| Lauren MatsumotoHD-038 | Aye | Aye | |||
| Chris MuraokaHD-045 | Aye | Aye | |||
| Nadine NakamuraHD-015 | Aye | Aye | |||
| Elijah PierickHD-039 | Aye | Aye | |||
| Mahina PoepoeHD-013 | Aye | Aye | |||
| Sean QuinlanHD-047 | Aye | Aye | |||
| Jackson SayamaHD-021 | Aye | Aye | |||
| Garner ShimizuHD-032 | Aye | Aye | |||
| Kanani SouzaHD-043 | Aye | Aye | |||
| Adrian TamHD-024 | Aye | Aye | |||
| David TarnasHD-008 | Aye | Aye | |||
| Justin WoodsonHD-009 | Aye | Aye |
Aye named · Aye* with reservations · Aye floor vote, not named as an exception · No · Excused · Changed reversed from the previous vote
Names are matched to legislators only when exactly one person fits; every printed name on this measure was matched. A missing vote means no record was found for that member at that stage, not a no vote. Committee codes follow the Legislature's abbreviations.Official measure history ↗
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Legislative history
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Prefiled.
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Introduced and Pass First Reading.
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Referred to HLT, FIN, referral sheet 1
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Bill scheduled to be heard by HLT on Wednesday, 02-11-26 9:00AM in House conference room 329 VIA VIDEOCONFERENCE.
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The committee on HLT recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Takayama, Keohokapu-Lee Loy, Amato, Hartsfield, Marten, Olds, Takenouchi, Alcos, Garcia; Ayes with reservations: none; Noes: none; and Excused: none.
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Reported from HLT (Stand. Com. Rep. No. 364-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
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Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and none excused (0).
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Bill scheduled to be heard by FIN on Friday, 02-27-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
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The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 15 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Miyake, Morikawa, Perruso, Templo, Yamashita, Alcos, Gedeon, Reyes Oda; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Lee, M..
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Reported from FIN (Stand. Com. Rep. No. 848-26), recommending passage on Third Reading.
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Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.
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Received from House (Hse. Com. No. 24).
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Passed First Reading.
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Referred to HHS, CPN/WAM.
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The committee(s) on HHS has scheduled a public hearing on 03-18-26 1:00PM; CR 225 & Videoconference.
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The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in HHS were as follows: 5 Aye(s): Senator(s) San Buenaventura, McKelvey, Kanuha, Keohokalole, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
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Reported from HHS (Stand. Com. Rep. No. 3336) with recommendation of passage on Second Reading, as amended (SD 1) and referral to CPN/WAM.
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Report adopted; Passed Second Reading, as amended (SD 1) and referred to CPN/WAM.
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The committee(s) on CPN/WAM will hold a public decision making on 04-07-26 10:30AM; Conference Room 211 & Videoconference.
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The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) Lee, C., Richards.
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The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 4 Aye(s): Senator(s) Keohokalole, Fukunaga, Lamosao, McKelvey; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Awa.
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Reported from CPN/WAM (Stand. Com. Rep. No. 3712) with recommendation of passage on Third Reading, as amended (SD 2).
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48 Hrs. Notice 04-14-26.
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Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
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Returned from Senate (Sen. Com. No. 590) in amended form (SD 2).
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House disagrees with Senate amendment (s).
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Received notice of disagreement (Hse. Com. No. 780).
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House Conferees Appointed: Takayama, Keohokapu-Lee Loy Co-Chairs; Alcos.
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Received notice of appointment of House conferees (Hse. Com. No. 786).
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Senate Conferees Appointed: San Buenaventura Chair; Lamosao, Kanuha Co-Chairs.
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Received notice of Senate conferees (Sen. Com. No. 725).
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Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 4:30PM in conference room 329.
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Conference Committee Meeting will reconvene on Friday 05-01-26 4:30PM in conference room 329.
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Conference Committee Meeting will reconvene on Friday, 05-01-26 at 5:38PM in Conference Room 329.