Meeting Locations:

• The public can watch the meeting in real time and provide testimony via the
  following interactive conference technology link:
  https://www.zoomgov.com/j/1651794005?pwd=YhKuVL1UOBRq7bz7PJFDgSj6Fk9l4n.1

• Using Zoom App with the following information
  • Zoom Webinar ID: 165 179 4005
  • Passcode: 202183

• By telephone with the following information:
  • Webinar ID: 165 179 4005
  • Passcode: 202183
  • +1 669 254 5252 US (San Jose)
  • +1 669 216 1590 US (San Jose)
  • +1 415 449 4000 US (US Spanish Line)
  • +1 646 964 1167 US (US Spanish Line)
  • +1 551 285 1373 US (New Jersey)
  • +1 646 828 7666 US (New York)

• The Department of Taxation will provide public access to the meeting at Tax Director’s
  Conference Room, Princess Ruth Ke‘elikōlani Building, 830 Punchbowl Street,
  Second Floor, Room 223, Honolulu, HI 96813.
• Please contact tax.research@hawaii.gov or 587-1440 for further details.

AGENDA

1. Call to Order, Public Notice, Quorum
2. Communication to the Commission and Public Comments
   

   Public comments on issues not on the agenda will be considered on the
   Commission’s agenda at the next meeting.

3. Discussion and Vote on the Minutes for the Tax Review Commission (TRC)
   Meeting on May 26, 2026
4. Virtual Presentation by Nick Johnson, Institute on Taxation and Economic Policy (ITEP), followed by Time for Comments:

   Mr. Johnson, who is a Senior Fellow with ITEP’s state and local policy teams, will
   provide a brief presentation on the topic of “Regressivity” via Zoom. The
   presentation slides will be posted as part of the meeting materials on the
   Commission website after the meeting. The presentation may be followed by
   potential public, DOTAX, and TRC comments.

5. TRC Discussion Regarding the Regressivity and/or Tax Pyramiding Topics

   TRC members will discuss the Regressivity and/or Tax Pyramiding Topics that
   were identified for potential in-house studies.

6. Update from the Evaluation Committee Regarding the Hiring of Consultants:
   

   The TRC Evaluation Committee will report on the progress regarding the hiring of
   consultants and the first two TRC projects on competitiveness (project 1) and
   tourism (project 2) that was posted publicly on May 22^nd, 2026, on the Commission
   website.

7. Continued Discussion Regarding the April 27, 2026 Legislative Hearing

   Continued discussion from the May 26 meeting regarding the April 27, 2026
   Legislative Hearing.

8. Discussion on the Next Meeting Agenda and Scheduling the Next Meeting

   TRC members may discuss what they would like to add to the next meeting
   agenda.

9. Adjournment

HOW TO TESTIFY:
Written testimony can be emailed to the Commission at tax.research@hawaii.gov or
mailed to Hawai‘i Department of Taxation, Office of Tax Research & Planning, 830
Punchbowl Street, Room 220, Honolulu, HI 96813.

Oral testimony will be accepted in-person at the meeting location and via the chat
function or verbally using the interactive conference technology (ICT) link. The physical
location and ICT link information are provided above or on page 1 of the attached PDF.

HOW 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.

Upon request, this notice is available in alternate/accessible formats.

MEETING MATERIALS AND OTHER INFORMATION:
The commission packet, if applicable, will be posted on the Commission’s website at
https://tax.hawaii.gov/stats/tax-review-commission/ at least three full business days
before the meeting. Written testimony will also be posted on the Commission’s website
as it is received. You can also find links to minutes, agendas, video recordings (on
YouTube), and meeting materials for the Commission’s past meetings on the website.