What's Being Discussed

The Hawaiʻi Tax Review Commission is holding its twelfth meeting on Tuesday, September 29, 2026, from 2:00–4:00 p.m. via Zoom. The Commission reviews the state's tax system and makes recommendations for improvements. Key topics on the agenda include:

• A research presentation by Dr. Dylan Moore from the University of Hawaiʻi Economic Research Organization (UHERO), sharing early findings from a tax study conducted for the Commission.
• Follow-up discussions with the state Legislature's Senate Ways and Means and House Finance Committees.
• Ongoing review of several specific tax policy topics, including:
  • How retirement income is taxed
  • How corporate income taxes are calculated when businesses operate in multiple states (single sales factor apportionment)
  • Rules around certain real estate tax deferrals (1031 clawback)
  • The conveyance tax and how it applies to transfers of property ownership interests
  • Hawaii's estate tax
  • The voluntary disclosure program, which allows taxpayers to come forward about unpaid taxes
  • The transient accommodations tax (the tax on short-term rentals and hotels)
• Planning for future meetings, including whether to hold in-person sessions.

Decisions Expected

• A vote to approve the minutes from the September 18, 2026 meeting.
• Scheduling decisions for upcoming Commission meetings.

Who Should Pay Attention

• Retirees concerned about how their income is taxed
• Businesses operating in Hawaii, especially those subject to corporate or transient accommodations taxes
• Property owners and real estate professionals
• Anyone interested in how Hawaii's tax laws may change in the future

Public testimony is welcome. You can participate via Zoom, by phone, or in person at 830 Punchbowl Street, Room 223, Honolulu. Written testimony can be emailed to tax.research@hawaii.gov.