REQUESTING THAT THE TAX REVIEW COMMISSION CONSIDER CERTAIN GOALS FOR AN EQUITABLE, EFFICIENT, AND ADEQUATE TAX POLICY STRUCTURE IN ITS DELIBERATIONS.

This House Resolution (HR 177) requests Hawaii’s Tax Review Commission (TRC) to prioritize five specific goals when reviewing the state’s tax structure. It directs the TRC to consider maximizing benefits for Hawaii taxpayers under federal tax rules, ensuring non-residents and visitors contribute fairly, evaluating tax credits/exemptions, assessing one-time vs. recurring revenue sources, and analyzing enforcement costs. The resolution does not change tax laws but guides the TRC’s future deliberations as required by state constitution and law. It applies directly to the TRC’s work and indirectly affects all Hawaii taxpayers and businesses subject to state taxes.