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. Vacant

Tax Review Commission 2020-2022 by meeting date
Agenda Minutes Materials
April 15, 2021 at 12:00 P.M.    
March 17, 2021 at 12:00 P.M. March 17, 2021 VIDEO
March 17, 2021 DRAFT
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: April 9, 2021