Establishes a tax credit to incentivize private-sector employers to provide paid internships and apprenticeships in Hawaii.

The bill establishes a workforce builder tax credit to encourage private-sector employers to create and sustain internship and apprenticeship placements. It aims to increase employer participation in work-based learning and strengthen Hawaii's workforce pipeline. Eligible employers can claim a credit of $1,000 per qualified intern or $2,000 per qualified apprentice, up to a total of $5,000,000 for all taxable years combined.

Establishes a tax credit to incentivize private-sector employers to provide paid internships and apprenticeships in Hawaii.

The bill establishes a workforce builder tax credit to encourage private-sector employers to create and sustain internship and apprenticeship placements. It aims to increase employer participation in work-based learning and strengthen Hawaii's workforce pipeline. Eligible employers can claim a credit of $1,000 per qualified intern or $2,000 per qualified apprentice, up to a total of $5,000,000 for all taxable years combined.