Expands the definitions of "preceptor" and "volunteer‑based 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.
More detail
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)
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Where it stands
Introduced
Passed House
Passed Senate
4To Governor
5Became Law
Looking ahead
No hearings or votes scheduled.
History
2026
May 1Conference Committee Meeting will reconvene on Friday, 05-01-26 at 5:38PM in Conference Room 329.Latest
Apr 30Conference Committee Meeting will reconvene on Friday 05-01-26 4:30PM in conference room 329.
Apr 29Bill scheduled for Conference Committee Meeting on Thursday, 04-30-26 4:30PM in conference room 329.
Apr 23Received notice of Senate conferees (Sen. Com. No. 725).Minor
Apr 22Senate Conferees Appointed: San Buenaventura Chair; Lamosao, Kanuha Co-Chairs.
Apr 20Received notice of appointment of House conferees (Hse. Com. No. 786).Minor
Apr 17Received notice of disagreement (Hse. Com. No. 780).Minor
Apr 16House disagrees with Senate amendment (s).Minor
Apr 14Report adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.Passed Senate
Vote recorded Report adopted; Passed Third Reading, as amended (SD 2). Result: pass.Upper
Apr 14Returned from Senate (Sen. Com. No. 590) in amended form (SD 2).
Apr 10Reported from CPN/WAM (Stand. Com. Rep. No. 3712) with recommendation of passage on Third Reading, as amended (SD 2).
Apr 1048 Hrs. Notice 04-14-26.
Apr 7The 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.Minor
Vote recorded The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
Vote recorded The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
Apr 7The 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.Minor
Apr 2The committee(s) on CPN/WAM will hold a public decision making on 04-07-26 10:30AM; Conference Room 211 & Videoconference.
Mar 30Reported from HHS (Stand. Com. Rep. No. 3336) with recommendation of passage on Second Reading, as amended (SD 1) and referral to CPN/WAM.
Mar 30Report adopted; Passed Second Reading, as amended (SD 1) and referred to CPN/WAM.Minor
Mar 18The 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.Minor
Vote recorded The committee(s) on HHS recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
Mar 13The committee(s) on HHS has scheduled a public hearing on 03-18-26 1:00PM; CR 225 & Videoconference.
Mar 10Referred to HHS, CPN/WAM.Minor
Mar 6Received from House (Hse. Com. No. 24).Minor
Mar 6Passed First Reading.Minor
Mar 5Reported from FIN (Stand. Com. Rep. No. 848-26), recommending passage on Third Reading.
Vote recorded Passed Third Reading. Result: pass.Lower
Mar 5Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Perruso excused (1). Transmitted to Senate.Passed House
Feb 27The 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..Minor
Vote recorded The committee on FIN recommend that the measure be PASSED, UNAMENDED. Result: pass.Lower
Feb 24Bill scheduled to be heard by FIN on Friday, 02-27-26 10:00AM in House conference room 308 VIA VIDEOCONFERENCE.
Feb 18Reported from HLT (Stand. Com. Rep. No. 364-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.
Vote recorded Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN. Result: pass.Lower
Feb 18Passed 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).Minor
Feb 11The 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.Minor
Vote recorded The committee on HLT recommend that the measure be PASSED, WITH AMENDMENTS. Result: pass.Lower
Feb 6Bill scheduled to be heard by HLT on Wednesday, 02-11-26 9:00AM in House conference room 329 VIA VIDEOCONFERENCE.