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HB1851HIEngrossed 2026 Regular Session

Relating To Taxation.

Last status update Mar 10, 2026

What this measure contains

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)

Source summary of the imported measure. Amendments can change the wording; read a specific version for its complete provisions.

Read the latest imported text

Read the full bill at its source ↗
Source: legiscan· Loaded Oct 30, 2026· Snapshot export date not suppliedOriginal record ↗

Bill text and versions

Drafts can change as a measure moves through the Legislature. Check the version attached to a recorded vote.

How this measure moved

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.

  1. Introduced
  2. HD1by LAB
  3. HD2by ECD
  4. HD3by FIN

Decision stages

  1. House LAB committee on the introduced draft: Passed, with amendments, reported as HD1

    6 aye · 0 no · 0 excused

  2. House second reading on HD1: Passed

    50 aye · 0 no · 1 excused

  3. House ECD committee on HD1: Passed, with amendments, reported as HD2

    7 aye · 0 no · 0 excused

  4. House report adoption on HD2: Report adopted

    50 aye · 0 no · 0 excused

  5. House FIN committee on HD2: Passed, with amendments, reported as HD3

    16 aye · 0 no · 0 excused

  6. House third reading on HD3: Passed

    48 aye · 0 no · 2 excused

House members along the path

House members' votes at each stage of HB1851
MemberLAB
Introduced		Second reading
HD1		ECD
HD1		Report adoption
HD2		FIN
HD2		Third reading
HD3		Change along the path
David AlcosHD-041AyeAyeAyeAye
Andrew GarrettHD-022AyeAyeAyeAye
Joe GedeonHD-018AyeAyeAyeAyeAye
Daisy HartsfieldHD-036AyeAyeAyeAye
Daniel HoltHD-028AyeAye
Ikaika HusseyHD-029AyeAyeAyeAyeAye
Greggor IlaganHD-004AyeAyeAyeAye
Jeanne KapelaHD-005AyeAyeAyeAye
Sue Keohokapu-Lee LoyHD-002AyeAyeAyeAye
Lisa KitagawaHD-048AyeAyeAyeAye
Sam KongHD-033AyeAyeAyeExcused
Matthias KuschHD-001AyeAyeAyeAye
Mike LeeHD-050AyeAyeAyeAyeAye
Tyson MiyakeHD-010AyeAyeAyeAye
Daynette MorikawaHD-017AyeAyeAyeAye
Amy PerrusoHD-046AyeAyeAyeAye
Elijah PierickHD-039AyeAyeExcused
Julie Reyes OdaHD-040AyeAyeAyeAyeAye
Jackson SayamaHD-021AyeAyeAyeAye
Jenna TakenouchiHD-027AyeAyeAyeAye
Adrian TamHD-024AyeAyeAyeAye
Shirley Ann TemploHD-030AyeAyeAyeAyeAye
Chris ToddHD-003AyeAyeAyeAye
Justin WoodsonHD-009ExcusedAyeAye
Kyle YamashitaHD-012AyeAyeAyeAyeAye
26 more House members only counted as floor ayes
MemberLAB
Introduced		Second reading
HD1		ECD
HD1		Report adoption
HD2		FIN
HD2		Third reading
HD3		Change along the path
Terez AmatoHD-011AyeAyeAye
Della au BelattiHD-026AyeAyeAye
Cory ChunHD-035AyeAyeAye
Elle CochranHD-014AyeAyeAye
Luke EvslinHD-016AyeAyeAye
Diamond GarciaHD-042AyeAyeAye
Tina GrandinettiHD-020AyeAyeAye
Mark HashemHD-019AyeAyeAye
Linda IchiyamaHD-031AyeAyeAye
Kim IwamotoHD-025AyeAyeAye
Kirstin KahaloaHD-006AyeAyeAye
Darius KilaHD-044AyeAyeAye
Trish La ChicaHD-037AyeAyeAye
Nicole LowenHD-007AyeAyeAye
Lisa MartenHD-051AyeAyeAye
Scot MatayoshiHD-049AyeAyeAye
Lauren MatsumotoHD-038AyeAyeAye
Chris MuraokaHD-045AyeAyeAye
Nadine NakamuraHD-015AyeAyeAye
Ikaika OldsHD-023AyeAyeAye
Mahina PoepoeHD-013AyeAyeAye
Sean QuinlanHD-047AyeAyeAye
Garner ShimizuHD-032AyeAyeAye
Kanani SouzaHD-043AyeAyeAye
Gregg TakayamaHD-034AyeAyeAye
David TarnasHD-008AyeAyeAye

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

  1. Pending introduction.

  2. Introduced and Pass First Reading.

  3. Referred to LAB, ECD, FIN, referral sheet 2

  4. Bill scheduled to be heard by LAB on Tuesday, 02-03-26 9:30AM in House conference room 309 VIA VIDEOCONFERENCE.

  5. The committee on LAB recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 6 Ayes: Representative(s) Sayama, Lee, M., Garrett, Kapela, Kong, Reyes Oda; Ayes with reservations: none; Noes: none; and Excused: none.

  6. Reported from LAB (Stand. Com. Rep. No. 19-26) as amended in HD 1, recommending passage on Second Reading and referral to ECD.

  7. Passed Second Reading as amended in HD 1 and referred to the committee(s) on ECD with none voting aye with reservations; none voting no (0) and Representative(s) Woodson excused (1).

  8. Bill scheduled to be heard by ECD on Friday, 02-13-26 8:30AM in House conference room 423 VIA VIDEOCONFERENCE.

  9. 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.

  10. Reported from ECD (Stand. Com. Rep. No. 509-26) as amended in HD 2, recommending referral to FIN.

  11. 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).

  12. Bill scheduled to be heard by FIN on Wednesday, 03-04-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.

  13. 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.

  14. Reported from FIN (Stand. Com. Rep. No. 1160-26) as amended in HD 3, recommending passage on Third Reading.

  15. Forty-eight (48) hours notice Tuesday, 03-10-26.

  16. 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.

  17. Received from House (Hse. Com. No. 300).

  18. Passed First Reading.

  19. Referred to WAM.

Bill sponsors