What's Being Discussed
The 2025–2027 Tax Review Commission (TRC) is holding its ninth meeting on Tuesday, August 11, 2026, from 2:00–4:00 p.m. via Zoom. The commission reviews Hawaii's tax system and makes recommendations for improvements. Key topics include:

Taxation of retirement income — ongoing discussion about how retirement income is taxed in Hawaii, and what research steps to take next.
Tax credits and exemptions — continued work on a framework for evaluating whether existing tax credits and exemptions are effective.
Single sales factor (SSF) for corporate taxes — a discussion on how to calculate the share of a corporation's income that Hawaii can tax, based only on sales made in the state.
UHERO presentation — Dr. Dylan Moore from the University of Hawaiʻi Economic Research Organization will present a research proposal to assist the commission with its projects.
Legislative outreach — a follow-up discussion on the commission's contact with the Senate Ways and Means and House Finance Committees.
Future meeting scheduling — including possible twice-monthly meetings, in-person meetings, and planning for the commission's final meeting.

Decisions Expected

A vote to approve the minutes from the July 14, 2026 meeting.
Possible decisions on hiring consultants and next steps for research tasks.
Decisions on future meeting dates and format.

Who Should Pay Attention

Retirees and seniors concerned about how their retirement income may be taxed.
Businesses affected by corporate income tax rules.
Taxpayers interested in how Hawaii evaluates tax credits and exemptions.
Anyone who wants to shape Hawaii's tax policy before the commission submits its final recommendations.