일시 Wednesday, November 18, 2026 2:00 PM
장소 Virtual
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What's Being Discussed

The Hawaiʻi Tax Review Commission is holding its 17th meeting on Wednesday, November 18, 2026, from 2:00–4:00 p.m. via Zoom. The commission reviews the state's tax system and recommends changes. Key topics on the agenda include:

  • Worldwide Combined Reporting and Foreign Corporation Income: Continuing discussion on how multinational businesses report and are taxed on income earned globally.
  • Voluntary Disclosure Agreements: Following up on a process that allows taxpayers to come forward and resolve unpaid taxes with reduced penalties.
  • Single Sales Factor: Revisiting a method for calculating how much of a business's income is taxable in Hawaii based solely on its sales here.
  • Conveyance Tax — Controlling Interest Provision: Continued discussion on whether to tax transfers of ownership in companies that hold real property, not just direct property sales.
  • Tax Competitiveness: Beginning to explore how Hawaii's tax system compares to other states in terms of attracting and retaining businesses.
  • UHERO Draft Report: Continued review of an economic research report from the University of Hawaiʻi and developing feedback for the researchers.

Decisions Expected

  • A vote to approve the minutes from the November 9, 2026 meeting.
  • Discussion of future meeting topics and scheduling.

Who Should Pay Attention

  • Business owners, especially those operating across multiple states or countries
  • Real estate investors and developers interested in potential changes to the conveyance tax
  • Taxpayers with unpaid tax obligations curious about voluntary disclosure options
  • Anyone interested in Hawaii's overall tax policy and economic competitiveness

참여 방법

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