republic-os/legislation/us/states/hi/2018-regular-session/sb-2298.md

---
type: "Bill"
title: "RELATING TO HEALTHCARE PRECEPTOR TAX CREDITS."
description: "Allows advanced practice registered nurses, pharmacists, and physicians to receive income tax credits for acting as preceptors in volunteer-based supervised clinical training rotations provided to eligible students that enable the students to obtain an eligible healthcare professional degree or certificate. Applies to taxable years beginning after 12/31/2018. (CD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2018 Regular Session"
identifier: "SB 2298"
citation: "Hawaii SB 2298 (2018 Regular Session)"
classification: ["bill"]
subjects: ["Primary Care Providers", "Advanced Practice Registered Nurses", "Doctors", "Pharmacists", "Preceptors", "Income Tax Credit"]
status: "enacted"
primary_sponsors: ["BAKER", "English", "Galuteria", "INOUYE", "K. Rhoads", "Kim", "Nishihara", "Ruderman"]
version_count: 6
action_count: 55
vote_count: 7
first_action: "2018-01-19"
last_action: "2018-06-14"
source: "openstates"
source_identifier: "ocd-bill/edd427b9-2243-4575-bea7-052b4d319544"
source_url: "http://capitol.hawaii.gov/Archives/measure_indiv_Archives8-12.aspx?billtype=SB&billnumber=2298&year=2018"
source_hash: "c2b057c99b5404554e866e63f87f525228715cad1e7fd54fdf71759c4fc5c6d8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-hi"]
---

# Hawaii SB 2298 (2018 Regular Session) — RELATING TO HEALTHCARE PRECEPTOR TAX CREDITS.

Allows advanced practice registered nurses, pharmacists, and physicians to receive income tax credits for acting as preceptors in volunteer-based supervised clinical training rotations provided to eligible students that enable the students to obtain an eligible healthcare professional degree or certificate. Applies to taxable years beginning after 12/31/2018. (CD1)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB2298** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2298_.HTM)
2. **SB2298_CD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2298_CD1_.HTM)
3. **SB2298_HD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2298_HD1_.HTM)
4. **SB2298_HD2** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2298_HD2_.HTM)
5. **SB2298_HD3** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2298_HD3_.HTM)
6. **SB2298_SD1** (committee substitute) — [source](https://www.capitol.hawaii.gov/session2018/bills/SB2298_SD1_.HTM)

## Votes

- The Conference Committee recommends that the measure be Passed, with Amendments. — **4–0** (pass) · lower
- The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. — **14–0** (pass) · lower
- The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **11–0** (pass) · upper
- The committee(s) on CPH recommend(s) that the measure be PASSED, WITH AMENDMENTS. — **4–0** (pass) · upper
- The committees on CPC recommend that the measure be PASSED, WITH AMENDMENTS. — **8–0** (pass) · lower
- The committees on HHS recommend that the measure be PASSED, WITH AMENDMENTS. — **3–0** (pass) · lower
- The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. — **5–0** (pass) · upper

## Sponsors

- BAKER — primary (person)
- English — primary (person)
- Galuteria — primary (person)
- INOUYE — primary (person)
- K. Rhoads — primary (person)
- Kim — primary (person)
- Nishihara — primary (person)
- Ruderman — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-19** Introduced. `introduction`
- **2018-01-22** Passed First Reading. `reading-1`
- **2018-01-22** Referred to CPH, WAM. `referral-committee`
- **2018-01-25** The committee(s) on CPH has scheduled a public hearing on 02-01-18 9:30AM in conference room 229.
- **2018-02-01** The committee(s) on CPH deferred the measure until 02-08-18 8:30AM in conference room 229.
- **2018-02-01** The committee on CPH corrected the time of its decision making to 02-08-18 9:30AM in conference room 229.
- **2018-02-08** The committee(s) on CPH recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPH were as follows: 4 Aye(s): Senator(s) Baker, Tokuda, S. Chang, Ruderman; Aye(s) with reservations: none ; 0 No(es): none; and 3 Excused: Senator(s) Espero, Ihara, Nishihara. `committee-passage-favorable`
- **2018-02-16** Reported from CPH (Stand. Com. Rep. No. 2395) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
- **2018-02-16** Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
- **2018-02-21** The committee(s) on WAM will hold a public decision making on 02-28-18 11:00AM in conference room 211.
- **2018-02-28** 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, Keith-Agaran, English, Galuteria, Harimoto, Inouye, K. Kahele, Kidani, Riviere, Shimabukuro, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. `committee-passage-favorable`
- **2018-03-02** Reported from WAM (Stand. Com. Rep. No. 2898) with recommendation of passage on Third Reading, as amended (SD 2).
- **2018-03-02** 48 Hrs. Notice 03-06-18.
- **2018-03-06** 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. `passage`
- **2018-03-06** Received from Senate (Sen. Com. No. 136) in amended form (SD 2). `introduction`
- **2018-03-08** Pass First Reading `reading-1`
- **2018-03-08** Referred to HHS, CPC, FIN, referral sheet 35 `referral-committee`
- **2018-03-09** Bill scheduled to be heard by HHS on Tuesday, 03-13-18 8:30AM in House conference room 329.
- **2018-03-13** The committee(s) on HHS recommend(s) that the measure be deferred until 03-14-18, 10:00 AM in room 329.
- **2018-03-13** Bill scheduled for decision making on Wednesday, 03-14-18 10:00AM in conference room 329.
- **2018-03-14** The committees on HHS recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 3 Ayes: Representative(s) Mizuno, Kobayashi, Learmont; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Belatti, Tupola. `committee-passage-favorable`
- **2018-03-16** Reported from HHS (Stand. Com. Rep. No. 1203-18) as amended in HD 1, recommending passage on Second Reading and referral to CPC.
- **2018-03-16** Passed Second Reading as amended in HD 1 and referred to the committee(s) on CPC with none voting aye with reservations; Representative(s) Choy voting no (1) and Representative(s) DeCoite, Fukumoto, Har, Holt, Nakashima, Souki, Tokioka excused (7). `reading-2, referral-committee`
- **2018-03-16** Bill scheduled to be heard by CPC on Tuesday, 03-20-18 2:00PM in House conference room 329.
- **2018-03-20** The committees on CPC recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Takumi, Ichiyama, Aquino, Ito, LoPresti, Say, Tokioka, Yamane; Ayes with reservations: none; 0 Noes: none; and 3 Excused: Representative(s) Johanson, Mizuno, McDermott. `committee-passage-favorable`
- **2018-03-22** Reported from CPC (Stand. Com. Rep. No. 1313-18) as amended in HD 2, recommending referral to FIN.
- **2018-03-22** Report adopted. referred to the committee(s) on FIN as amended in HD 2 with none voting aye with reservations; Representative(s) Choy voting no (1) and Representative(s) Fukumoto, Johanson, C. Lee, Souki, Todd excused (5).
- **2018-03-24** Bill scheduled to be heard by FIN on Wednesday, 03-28-18 2:00PM in House conference room 308.
- **2018-03-28** The committees on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 14 Ayes: Representative(s) Luke, Cullen, Cachola, DeCoite, Fukumoto, Gates, Holt, Keohokalole, Kobayashi, Lowen, Nakamura, Todd, Yamashita, Ward; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Tupola. `committee-passage-favorable`
- **2018-04-06** Reported from FIN (Stand. Com. Rep. No. 1980-18) as amended in HD 3, recommending passage on Third Reading.
- **2018-04-06** Forty-eight (48) hours notice Tuesday, 04-10-18.
- **2018-04-10** Passed Third Reading as amended in HD 3 with none voting aye with reservations; Representative(s) Choy voting no (1) and Representative(s) Holt excused (1). Transmitted to Senate. `passage`
- **2018-04-10** Received from House (Hse. Com. No. 570). `introduction`
- **2018-04-12** Senate disagrees with House amendments.
- **2018-04-12** Received notice of disagreement (Sen. Com. No. 784).
- **2018-04-16** House Conferees Appointed: Mizuno, Takumi, Luke Co-Chairs; Kobayashi, Tupola.
- **2018-04-16** Received notice of appointment of House conferees (Hse. Com. No. 610).
- **2018-04-17** Senate Conferees Appointed: Baker Chair; English Co-Chair; Nishihara, Ruderman, Tokuda.
- **2018-04-17** Received notice of Senate conferees (Sen. Com. No. 788).
- **2018-04-17** Conference committee meeting scheduled for 04-19-18 9:00AM in conference room 229.
- **2018-04-19** Conference committee meeting to reconvene on 04-20-18 9:05AM in conference room 229.
- **2018-04-20** Conference committee meeting to reconvene on 04-23-18 10:45AM in conference room 229.
- **2018-04-23** The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 5 Aye(s): Senator(s) Baker, English, Nishihara, Ruderman, Tokuda; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. `committee-passage-favorable`
- **2018-04-23** The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 4 Ayes: Representative(s) Mizuno, Takumi, Luke, Kobayashi; Ayes with reservations: none; 0 Noes: none; and 1 Excused: Representative(s) Tupola.
- **2018-04-26** Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 49-18).
- **2018-04-26** 48 Hrs. Notice (as amended CD 1) 05-01-18.
- **2018-04-26** Reported from Conference Committee (Conf Com. Rep. No. 49-18) as amended in (CD 1).
- **2018-04-26** Forty-eight (48) hours notice Tuesday 05-01-18.
- **2018-05-01** Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Choy voting no (1) and none excused (0).
- **2018-05-01** Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.
- **2018-05-01** Received notice of Final Reading (Sen. Com. No. 849).
- **2018-05-03** Received notice of passage on Final Reading in House (Hse. Com. No. 705).
- **2018-05-03** Enrolled to Governor. `executive-receipt`
- **2018-06-14** Act 043, on 06/13/2018 (Gov. Msg. No. 1143). `executive-signature`
- **2018-06-14** Act 043, 06/13/2018 (Gov. Msg. No. 1143). `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/edd427b9-2243-4575-bea7-052b4d319544`. Confidence: reported (aggregated from official Hawaii legislature records).