On June 13, 2018, Governor David Ige signed into law Act 43 which created the Hawai‘i Preceptor Tax Credit. Beginning in 2019, eligible healthcare providers who serve as preceptors to eligible students may apply for the credit. This tax incentive is expected to increase the number of providers who are willing to serve as preceptors for students who will eventually become primary care providers in Hawai‘i.

Legislative History
Act 43, SLH 2018 (SB2298 SD2 HD3 CD1) – Relating to Healthcare Preceptor Tax Credits
Bill Signing Ceremony photo

Since 2020, advocates have introduced legislation to expand the preceptor tax credit program, including the following bills:
2020
SB31 SD3 HD1
Status: Bill introduced in the Senate in 2019 and carried over to 2020 Regular Session. Bill referred to Commerce, Consumer Protection, and Health (CPH) and Ways and Means (WAM) committees. CPH recommended measure be passed with amendments. WAM recommended measure be passed with amendments. House received bill from Senate and referred to Health (HLT), Consumer Protection & Commerce (CPC), and Finance (FIN) committees. HLT recommended measure be passed with amendments. CPC scheduled hearing then deleted from the meeting schedule. No further action.

2021
HB306 HD1
Status: Bill introduced in the House and referred to Health, Human Services, & Homelessness (HHH), Consumer Protection & Commerce (CPC), and Finance (FIN) committees. HHH recommended measure be passed with amendments. CPC recommended measure be passed unamended. FIN recommended measure be passed unamended. Senate received bill from House and referred to Senate Commerce and Consumer Protection (CPN), Health (HTH), and Ways and Means (WAM) committees. No further action this session and carried over to 2022 Regular Session.
SB976 SD2
Status: Bill introduced in the Senate and referred to Health (HTH), Ways and Means (WAM), and Commerce and Consumer Protection (CPN) committees. HTH recommended measure be passed with amendments. WAM recommended measure be passed with amendments. CPN recommended measure be passed with amendments. House received bill from Senate and referred to House Consumer Protection & Commerce (CPC). No further action this session and carried over to 2022 Regular Session.

2022
HB306 HD1
Status: Bill carried over from 2021 Regular Session. No further action.
HB1975 HD1
Status: Bill introduced in the House and referred to Health, Human Services, & Homelessness (HHH), Consumer Protection & Commerce (CPC), and Finance (FIN) committees. HHH recommended measure be passed with amendments. CPC recommended measure be passed unamended. FIN recommended measure be deferred. No further action.
SB976 SD2
Status: Bill carried over from 2021 Regular Session. No further action.
SB3208 SD2
Status: Bill introduced in the Senate and referred to Health (HTH), Commerce & Consumer Protection (CPN), and Ways and Means (WAM) committees. HTH recommended measure be passed with amendments. WAM recommended measure be passed with amendments. CPN recommended measure be passed with amendments. House received bill from Senate and referred to Health, Human Services, & Homelessness (HHH), Consumer Protection & Commerce (CPC), and Finance (FIN) committees. No further action.

2023
HB82 HD1
Status: Bill introduced in the House and referred to Health (HLT), Economic Development (ECD), and Finance (FIN) committees. HLT recommended measure be passed with amendments. ECD recommended measure be passed unamended. Bill referred to FIN committee. No further action this session and carried over to 2024 Regular Session.
HB1450
Status: Bill introduced in the House and referred to Health (HLT) and Finance (FIN) committees. No further action this session and carried over to 2024 Regular Session.
SB439
Status: Bill introduced in the Senate and referred to Health and Human Services (HHS), Commerce & Consumer Protection (CPN), and Ways and Means (WAM) committees. No further action this session and carried over to 2024 Regular Session.
SB1215 SD2 HD1
Status: Bill introduced in the Senate and referred to Health and Human Services (HHS) and Ways and Means (WAM) committees. HHS recommended measure be passed with amendments. WAM recommended measure be passed with amendments. House received bill from Senate and referred to Health & Homelessness (HLT) and Finance (FIN) committees. HLT committee recommended measure be passed with amendments and referred to FIN. No further action this session and carried over to 2024 Regular Session.

2024
HB82 HD1
Status: Bill carried over to 2024 Regular Session from 2023. No further action.
HB1450
Status: Bill carried over to 2024 Regular Session from 2023. No further action.
SB439
Status: Bill carried over to 2024 Regular Session from 2023. No further action.
SB1215 SD2 HD1
Status: Bill carried over to 2024 Regular Session from 2023. No further action.
SB2117
Status: Bill introduced in Senate and referred to Health and Human Services (HHS), Commerce and Consumer Protection (CPN), and Ways and Means (WAM). No further action.

2025
HB303 HD2 SD2
Status: Bill introduced in the House and referred to Health (HLT), Economic Development & Technology (ECD), and Finance (FIN) committees. HLT recommended that measure be passed with amendments. ECD recommended measure be passed with amendments. FIN recommended measure be passed unamended. Senate received bill from House and referred to Health and Human Services (HHS), Commerce and Consumer Protection (CPN), and Ways and Means (WAM) committees. HHS recommended measure be passed with amendments. CPN/WAM recommended measure be passed with amendments. Bill returned to House from Senate. House disagreed with Senate amendments. Senate conferees appointed. No further action.
HB876
Status: Bill introduced in the House and referred to Health (HLT), Economic Development & Technology (ECD), and Finance (FIN) committees. No further action.
SB1070 SD1
Status: Bill introduced in the Senate and referred to Health and Human Services (HHS), Commerce and Consumer Protection (CPN), and Ways and Means (WAM) committees. HHS recommended measure be passed with amendments. Bill referred to CPN/WAM. No further action.

These efforts have been unsuccessful to date but advocacy efforts continue.