SB2228

THE SENATE	S.B. NO.	2228
THIRTY-THIRD LEGISLATURE, 2026
STATE OF HAWAII

A BILL FOR AN ACT

relating to education.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§235- Marine trade training program tax credit. (a) There shall be allowed to each qualified taxpayer subject to the tax imposed under this chapter, a marine trade training program tax credit that shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed.

(b) The marine trade training program tax credit shall be equal to the qualified expenses of the taxpayer, up to a maximum of $ .

(c) The total amount of tax credits allowed under this section shall not exceed $ for all qualifying taxpayers in a taxable year; provided that any taxpayer who is not eligible to claim the credit in a taxable year due to the $ cap having been exceeded for that taxable year shall be eligible to claim the credit in the subsequent taxable year.

(d) The director of taxation:

(1) Shall prepare any forms that may be necessary to claim a tax credit under this section;

(2) May require the taxpayer to furnish reasonable information to ascertain the validity of the claim for the tax credit made under this section; and

(3) May adopt rules under chapter 91 necessary to effectuate the purposes of this section.

(e) If the tax credit under this section exceeds the taxpayer's income tax liability, the excess of the credit over liability may be used as a credit against the taxpayer's income tax liability in subsequent years until exhausted. All claims for the tax credit under this section, including amended claims, shall be filed on or before the end of the twelfth month following the close of the taxable year for which the credit may be claimed. Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.

(f) For the purposes of this section:

"Qualified expenses" means the costs that are directly incurred by the taxpayer to support the marine trade training apprenticeship program established under section 304A- .

"Qualified taxpayer" means any employer who participates in the marine trade training apprenticeship program or otherwise works with the community college system to provide support for the marine trade training apprenticeship program."

SECTION 2. Chapter 304A, Hawaii Revised Statutes, is amended by adding a new section to part IV, subpart A, to be appropriately designated and to read as follows:

"§304A- Marine trade training apprenticeship program; established. (a) There is established within the community college system a marine trade training apprenticeship program to promote the growth of recreational marine vessel manufacturing and United States military ship maintenance firms.

(b) The community college system may plan and administer the program with the advice of the Ship Repair Association of Hawaii, workforce development council, and ship repair or construction industry.

(c) The apprenticeship program shall include coursework in welding, pipe fitting, electrical systems of marine vessels, and other coursework related to the construction and maintenance of marine vessels.

(d) A private corporation, business, or other employee that partners with the community college system to participate in the program shall be eligible to qualify for the tax credit under section 235- ."

SECTION 3. New statutory material is underscored.

SECTION 4. This Act shall take effect upon its approval; provided that section 1 shall apply to taxable years beginning after December 31, 2026.

INTRODUCED BY:	_____________________________

Report Title:

UH; Marine Trade Training Apprenticeship Program; Marine Trade Training Program Tax Credit

Description:

Establishes the Marine Trade Training Apprenticeship Program within the University of Hawaii system of community colleges. Establishes the Marine Trade Training Program Tax Credit.

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.

SB 2228: UH; MARINE TRADE TRAINING APPRENTICESHIP PROGRAM; MARINE TRADE TRAINING PROGRAM TAX CREDIT

Current Status:

News Coverage: