Tax Review Commission

About the Tax Review Commission

Every five years a State Tax Review Commission (TRC) conducts a systematic review of Hawaii’s tax structure, using standards such as equity and efficiency. The Tax Review Commission consists of seven members who are appointed by the Governor, with the consent of the Senate, and is based in the Department of Taxation for administrative purposes. The members of the Commission receive no compensation for their services.

Tax Review Commission 2020-2022

Tax Review Commission 2020-2022 members –
  a. Murray Clay
  b. Elizabeth Giesting
  c. Sayle Hirashima
  d. Katharine Lloyd
  e. Alton Miyashiro
  f. Scott Teruya
  g. Winston Wong

Tax Review Commission 2020-2022 by meeting date
Agenda Minutes Materials
December 8, 2021 at 12:00 P.M.    
December 1, 2021 at 12:00 P.M. December 1, 2021 VIDEO TRC Revenue Estimates for Recommendations
November 17, 2021 at 12:00 P.M. November 17, 2021 VIDEO
November 17, 2021		  
November 3, 2021 at 12:00 P.M. November 3, 2021 VIDEO
November 3, 2021		  
October 20, 2021 at 12:00 P.M. October 20, 2021 VIDEO
October 20, 2021		 Proposed 2022 Tax Review Commission Recommendations on Personal Exemption and Standard Deductions
Proposed Recommendation on Adopting a Simpson-Bowles Type of Commission
October 13, 2021 at 12:00 P.M. October 13, 2021 VIDEO
October 13, 2021		 Specific TRC Recommendations
Proposed Recommendation on Visitor Green Fees
Proposed Recommendation on Property Taxes
Proposed Recommendations on Personal Exemption and Standard Deductions
September 22, 2021 at 12:00 P.M. September 22, 2021 VIDEO
September 22, 2021		 Karacaovali: Standard Deduction
Karacaovali: Taxing Pensions
Memo on Simpson-Bowles
Report on Visitor Green Fee
Real Incidence of a Green Fee
September 15, 2021 at 12:00 P.M. September 15, 2021 VIDEO
September 15, 2021		 Discussion on past TRC reports
Discussion on tax credits and exemptions
Memo on property taxes
Presentation on property taxes
August 18, 2021 at 12:00 P.M. August 18, 2021 VIDEO
August 18, 2021		 DOTAX Resources
CANCELLED August 11, 2021 at 12:00 P.M.    
July 28, 2021 at 12:00 P.M. July 28, 2021 VIDEO
July 28, 2021		 Hawaii Standard Deduction and Personal Exemptions
Proposed TRC Recommendations
July 21, 2021 at 12:00 P.M. July 21, 2021 VIDEO
July 21, 2021		 Carbon Pricing Study – TRC, DRAFT Scope of Work
June 16, 2021 at 12:00 P.M. June 16, 2021 VIDEO
June 16, 2021		 ARPA and Hawaii Tax Credits
May 25, 2021 at 1:00 P.M. May 25, 2021 VIDEO
May 25, 2021		  
May 19, 2021 at 12:00 P.M. (UPDATED) May 19, 2021 VIDEO
May 19, 2021		 Public testimony
State and Federal Tax Burdens
April 15, 2021 at 12:00 P.M. April 15, 2021 VIDEO
April 15, 2021		 Proposed TRC Meeting Agendas
Carbon Tax Assessment for Hawaii Economic and Greenhouse Gas Impacts
March 17, 2021 at 12:00 P.M. March 17, 2021 VIDEO
March 17, 2021		 Public testimony 1
Public testimony 2
Hawaii Tax System: Who Pays Hawaii’s Taxes
February 12, 2021 at 12:00 P.M. February 12, 2021 VIDEO
February 12, 2021		 Public testimony
Hawaii Tax System: TAT and Property Tax
January 20, 2021 at 12:00 P.M. January 20, 2021 VIDEO
January 20, 2021		 Hawaii Tax System: Income Tax
December 16, 2020 at 12:00 P.M. December 16, 2020 VIDEO
December 16, 2020		 Reference Materials
Hawaii Tax System: GET
November 18, 2020 November 18, 2020 VIDEO
November 18, 2020		 Tax Review Commission 2020-2022 Presentation

Archived Commissions:

Page Last Updated: December 3, 2021