Tax Review Commission

The Hawaii Tax Review Commission is a temporary body convened every five years to conduct a comprehensive review of the state tax structure and make recommendations to the legislature on reforms that improve fairness, efficiency, and revenue adequacy. The commission examines all major state taxes — including income, general excise, and transient accommodations taxes — and assesses how Hawaii's tax system compares to those of other states and jurisdictions. Its reports are submitted to the legislature and inform tax policy discussions for the following legislative cycle.

The commission's recommendations can result in changes to the taxes every Hawaii resident and business pays, from the general excise tax embedded in everyday purchases to income taxes on wages. Residents and businesses can follow the commission's work and submit testimony during public hearings on proposed tax reforms.