Bill > SB3196

This bill establishes a Labor Day tax credit for employers of construction workers, defined broadly to include various trades and laborers involved in the private construction industry, but excluding those employed by the state or its subdivisions. Employers eligible for this credit will receive a refundable tax credit for each construction worker they employ on Labor Day, regardless of whether the worker actually works on the holiday. The credit amount will be calculated based on the worker's average daily wage for an eight-hour day over the four weeks preceding Labor Day. In addition to the tax credit, the bill mandates that any employer of a construction worker must pay that worker double their regular rate of pay for any work performed on Labor Day itself, with the employer also being able to claim the tax credit for these workers. The bill also includes appropriations for fiscal year 2026-2027 to subsidize these tax credits and to cover enforcement costs for the double pay requirement.

Labor and Employment

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=3196&year=2026