What's Being Discussed
The Hawaiʻi Tax Review Commission will hold its tenth meeting on Tuesday, September 1, 2026, from 2:00–4:00 p.m. via Zoom. The main topics include:

A research presentation from Dr. Dylan Moore of the University of Hawaiʻi Economic Research Organization (UHERO), sharing early findings from an ongoing tax study.
Taxation of retirement income — how retirement earnings are taxed in Hawaiʻi.
Single sales factor apportionment — a method for calculating how much of a corporation's income is taxable in Hawaiʻi.
A framework for reviewing tax credits and exemptions — how the state evaluates whether existing tax breaks are working as intended.
1031 clawback — a provision related to real estate transactions that allow sellers to defer taxes.
Conveyance tax controlling interest provision — rules about taxing certain real estate ownership transfers.
Follow-up on communications with the Senate Ways and Means and House Finance Committees.
Planning for future meetings, including possible in-person sessions.

Decisions Expected

A vote to approve the minutes from the August 11, 2026 meeting.
Scheduling decisions for upcoming Commission meetings.

Who Should Pay Attention

Retirees concerned about how their income may be taxed.
Businesses and corporations operating in Hawaiʻi.
Real estate owners and investors affected by conveyance or property exchange tax rules.
Anyone interested in how Hawaiʻi's tax system works and may be reformed.

Public testimony is welcome via Zoom, by phone, or in writing at tax.research@hawaii.gov.