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UID:77528@access100.app
DTSTAMP:20261101T231831Z
DTSTART:20260812T000000Z
DTEND:20260812T010000Z
SUMMARY:Ninth Meeting of the 2025-2027 Tax Review Commission
DESCRIPTION:Council: Tax Review Commission\n\nOfficial Notice: https://calendar.ehawaii.gov/calendar/meeting/77528/details.html\n\nNOTICE AND AGENDANINTH MEETINGOF THE 2025-2027 TAX REVIEW COMMISSION
\nTUESDAY\, AUGUST 11\, 20262:00-4:00 P.M.
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\nMeeting Locations:
\nThis meeting will be held remotely via Zoom.
\nLink to View and Testify Remotely:
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\nThe public can watch the meeting in real time and provide testimony via thefollowing interactive conference technology link:https://www.zoomgov.com/j/1658043415?pwd=xKsJWAZ7qlmAYM6OtU7mcbZlW4zH7Q.1
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\nOR
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\nUsing Zoom App with the following information
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\nZoom Webinar ID: 165 804 3415
\nPasscode: 202183
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\nOR
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\nBy telephone with the following information:
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\nWebinar ID: 165 804 3415
\nPasscode: 202183
\n+1 669 254 5252 US (San Jose)
\n+1 669 216 1590 US (San Jose)
\n+1 415 449 4000 US (US Spanish Line)
\n+1 646 964 1167 US (US Spanish Line)
\n+1 551 285 1373 US (New Jersey)
\n+1 646 828 7666 US (New York)
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\nCourtesy Physical Location:
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\nThe Department of Taxation will provide a courtesy physical terminal to access the virtual meeting at Tax Director’s Conference Room\, Princess Ruth Ke‘elikōlani Building\, 830 Punchbowl Street\, Second Floor\, Room 223\, Honolulu\, HI 96813.
\nPlease contact tax.research@hawaii.gov or 587-1440 for further details.
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\nAGENDA
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\nCall to Order\, Public Notice\, Quorum
\nCommunication to the Commission and Public Comments:
\nPublic comments on issues not on the agenda will be considered on the Commission’s agenda at the next meeting.
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\nDiscussion and Vote on the Minutes for the Tax Review Commission (TRC) Meeting on July 14\, 2026.
\nDiscussion of Follow-Up Contact with Senate Ways and Means and House Finance Committees.
\nUpdate from the Evaluation Committee Regarding the Hiring of Consultants and Procedural Matters\, if any.
\nPresentation by Dr. Dylan Moore Regarding the University of Hawai‘i Economic Research Organization (UHERO) Proposal for TRC Projects\; Questions\; and Discussion.
\nDr. Dylan Moore will make a brief presentation regarding the UHERO proposal for TRC projects. TRC will get a chance to discuss the proposal and ask Dr. Moore questions.
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\nTRC Discussion on Topics of Interest:
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\nContinued discussion on the taxation of retirement income topic. Determining next steps and identifying research tasks for the Office of Tax Research & Planning (TRP).
\nContinued discussion on the framework for evaluating/critiquing tax credits and exemptions\, including potential role of UHERO’s report based on their presentation.
\nDiscussion on the single sales factor (SSF) apportionment for corporate income taxation.
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\nScheduling and Agenda for the Next Meetings:
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\nScheduling for the next meeting.
\nDiscussion and possible scheduling for the final meeting.
\nDiscussion on twice-monthly meetings.
\nDiscussion on in-person meetings.
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\nAdjournment
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\nHOW TO TESTIFY: Written testimony can be emailed to the Commission at tax.research@hawaii.gov ormailed to Hawai‘i Department of Taxation\, Office of Tax Research & Planning\, 830Punchbowl Street\, Room 220\, Honolulu\, HI 96813. 
\nOral testimony will be accepted via the chat function or verbally using the interactive conference technology (ICT) link provided on page 1. Oral testimony can also be made in person using the courtesy terminal at the physical location\, as listed on page 1 of the attached PDF. Please note that the meeting will continue without the courtesy terminal\, if the ICT connection of the terminal at this physical location is lost.
\nHOW TO REQUEST ACCOMMODATION: Persons who need an auxiliary aid/service or other accommodation due to a disability\,please contact Office of Tax Research & Planning at tax.research@hawaii.gov or 808-587-1440 as soon as possible\, preferably 72 hours or 2 business days before the meeting.Requests made as early as possible will allow adequate time to fulfill your request. 
\nUpon request\, this notice is available in alternate/accessible formats.
\nMEETING MATERIALS AND OTHER INFORMATION: The commission packet\, if applicable\, will be posted on the Commission’s website athttps://tax.hawaii.gov/stats/tax-review-commission/ at least three full business daysbefore the meeting. Written testimony will also be posted on the Commission’s websiteas it is received. You can also find links to minutes\, agendas\, video recordings (onYouTube)\, and meeting materials for the Commission’s past meetings on the website.
LOCATION:Virtual
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