BEGIN:VCALENDAR PRODID:-//Hawaii Public Meetings and Events Calendar//111285424//EN VERSION:2.0 CALSCALE:GREGORIAN BEGIN:VEVENT DTSTAMP:20261026T142929Z DTSTART:20260811T140000 DTEND:20260812T000000 SUMMARY:Ninth Meeting of the 2025-2027 Tax Review Commission UID:20261026T142929Z-uidGen@fe80:0:0:0:410:d2ff:fefd:e5dd%ens5 TZID:HST LOCATION:Virtual DESCRIPTION:
\n

NOTICE AND AGE NDA
NINTH MEETING
O F THE 2025-2027 TAX REVIEW COMMISSION

\n

TUESDAY\, AUGUST 11\, 2026
2:00-4:00 P.M.

\n
\n

Meeting Loc ations:

\n
This meeting will be held remotely via Zoom.
\n
Link to View and Testify Remotely:
\n\n
OR
\n\n
OR
\n\n
Courtesy Physical Location:
\n\n

AGENDA

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

    Public comments on issues not on the agend a will be considered on the
    Commission&rsquo\;s agenda at the next meeting.

    \n
    3. \n
  3. Discussion a nd Vote on the Minutes for the Tax Review Commission (TRC)
    Meeting on July 14\, 2026.
    4. \n
  4. Discussion of Follow-Up Contact with Senate Ways and Means and House Finance Committees.
    5. \n
  5. Update from the Evaluation Committee Regarding the Hiring of Consul tants
    and Procedural Matters\, if any.
    6. \n
  6. Presentation by Dr. Dylan Moore Regarding the University of Hawai&lsquo\;i
    Economic Research Organization (UHERO ) Proposal for TRC Projects\;
    Questions\; and Discussion.
    \n

    Dr. Dylan Moore will make a brief presentation regarding the UHERO proposal for
    TRC projects. TRC will get a chance to discuss the proposal and ask Dr. Moore
    questions.

    \n
    7. \n
  7. TRC Discussion on Topics of Interest: \n
      \n
    • Continued discussion on the taxation of retirement income t opic.
      Determining next steps and identifying research tasks for th e
      Office of Tax Research &\; Planning (TRP).
      • \n
    • Continued discussion on the framework for evaluating/critiquing
      tax credits and exemptions\, including potential role of UHERO&rsquo\;s
      report based on their presentatio n.
      • \n
    • Discussion on th e single sales factor (SSF) apportionment for
      corporate income tax ation.
      • \n
    \n
    8. \n
  8. Scheduling and Agenda for the Next Meetings:\n
      \n
    • Sche duling for the next meeting.
      • \n
    • Discussion and possible scheduling for the final meeting.
      • \n
    • Discussion on twice-mon thly meetings.
      • \n
    • Disc ussion on in-person meetings.
      • \n
    \n
    9. \n
  9. Adjournment
    10. \n
\n

HOW TO TESTIFY:
Written testimony can be emailed to t he Commission at tax.research@h awaii.gov or
mailed to Hawai&lsquo\;i Department of Taxation\, Office of Tax Research &\; Planning\, 830
Punchbowl Street\, Roo m 220\, Honolulu\, HI 96813.

\n

Oral testimony will be accepted via the chat function or verbally using the interactive
conference technology (ICT) lin k provided on page 1. Oral testimony can also be made
in person us ing the courtesy terminal at the physical location\, as listed on page 1 of the attached PDF. Please
note that the meeting will continue w ithout the courtesy terminal\, if the ICT connection of
the termin al at this physical location is lost.

\n

HOW TO REQUEST ACC OMMODATION:
Persons wh o need an auxiliary aid/service or other accommodation due to a disabili ty\,
please contact Office of Tax Research &\; Planning at tax.research@hawaii.gov or 808-< br />587-1440 as soon as possible\, preferably 72 hours or 2 business da ys before the meeting.
Requests made as early as possible will allo w adequate time to fulfill your request.

\n

Upon request\, this notice is available in alternate/acces sible formats.

\n

MEETING MATERIALS AND OTHER INFORMATION:< /strong>
The commission packet\ , if applicable\, will be posted on the Commission&rsquo\;s website athttps: //tax.hawaii.gov/stats/tax-review-commission/ at least three full bu siness days
before the meeting. Written testimony will also be post ed on the Commission&rsquo\;s website
as it is received. You can al so find links to minutes\, agendas\, video recordings (on
YouTube)\ , and meeting materials for the Commission&rsquo\;s past meetings on the website.

X-ALT-DESC;FMTTYPE=text/html:
\n

NOTICE AND AGENDA
NIN TH MEETING
OF THE 2025-2027 TAX REVIEW COMMISSION\n

TUESDAY\, AUGUST 11\, 2026
2:00-4:00 P.M.

\n
\n

Meeting Locations:

\n
This meeting will be held remotely via Zoom.
\n
Link to View and Testify Remotely:
\n\n
OR
\n
    \n
  • Using Zoom App with the follo wing information\n
      \n
    • Zoom Webinar ID: 165 804 3415
      • \n
    • Pass code: 202183
      • \n
    \n
    • \n
\n
OR
\n
    \n
  • By telephone with the following information:\n
      \n
    • Webinar ID: 165 804 3415
      • \n
    • Passcode: 202183
      • \n
    • +1 6 69 254 5252 US (San Jose)
      • \n
    • +1 669 216 1590 US (San Jose)
      • \n
    • +1 415 449 4000 US (US Spanish Line)
      • \n
    • +1 646 964 1167 US (U S Spanish Line)
      • \n
    • +1 551 285 1373 US (New Jersey)
      • \n
    • +1 6 46 828 7666 US (New York)
      • \n
    \n
    • \n
\n
Courtesy Physical Location:< /div>\n
    \n
  • The Department of Taxation will provide a courtesy phys ical terminal to access the
    virtual meeting at Tax Director&rsquo\ ;s Conference Room\, Princess Ruth Ke&lsquo\;elikōlani
    Building\, 830 Punchbowl Street\, Second Floor\, Room 223\, Honolulu\, HI 96813.\n
  • Please contact tax.rese arch@hawaii.gov or 587-1440 for further details.
    • \n
\n

AGENDA

\n
    \n
  1. Call to Order\, Public Notice\, Quorum
    2. \n
  2. Communication to the Comm ission and Public Comments:
    \n

    Public comments on issues not on the agenda will be considered on the
    Commission&rsquo\;s a genda at the next meeting.

    \n
    3. \n
  3. Discussion and Vote on the Minutes for the Tax Review Commission (T RC)
    Meeting on July 14\, 2026.
    4. \n
  4. Discussion of Follow-Up Contact with Senate Ways and M eans and House
    Finance Committees.
    5. \n
  5. Update from the Evaluation Committee Regarding the Hiring of Consultants
    and Procedural Matters\, if any.    \n
  6. Presentation by Dr. Dylan Moo re Regarding the University of Hawai&lsquo\;i
    Economic Research Or ganization (UHERO) Proposal for TRC Projects\;
    Questions\; and Dis cussion.
    \n

    Dr. Dylan Moore will make a brief presentati on regarding the UHERO proposal for
    TRC projects. TRC will get a c hance to discuss the proposal and ask Dr. Moore
    questions.

    \n\n
  7. TRC Discussion on Topics of I nterest:\n
      \n
    • Continued discussion on the taxation of re tirement income topic.
      Determining next steps and identifying rese arch tasks for the
      Office of Tax Research &\; Planning (TRP).
      • \n
    • Continued discussion on the framework for evaluating/critiquing
      tax credits and exempt ions\, including potential role of UHERO&rsquo\;s
      report based on their presentation.
      • \n
    • Discussion on the single sales factor (SSF) apportionment for
      cor porate income taxation.
      • \n
    \n
    8. \n
  8. Scheduling and Agenda for the Next Meetings: \n
      \n
    • Scheduling for the next meeting.
      • \n
    • Discussion and possible scheduling for the fi nal meeting.
      • \n
    • Discus sion on twice-monthly meetings.
      • \n
    • Discussion on in-person meetings.
      • \n
    \n\n
  9. Adjournment
    10. \n\n

    HOW TO TESTIFY:
    < span style="font-style: italic\;"> Written testimony ca n be emailed to the Commission at tax.research@hawaii.gov or
    mailed to Hawai&lsquo\;i Departme nt of Taxation\, Office of Tax Research &\; Planning\, 830
    Punch bowl Street\, Room 220\, Honolulu\, HI 96813.

    \n

    Oral testimony will be accepted via the chat function or verbally using the interactive
    conference tec hnology (ICT) link provided on page 1. Oral testimony can also be made < br />in person using the courtesy terminal at the physical location\, as listed on page 1 of the attached PDF. Please
    note that the meetin g will continue without the courtesy terminal\, if the ICT connection of
    the terminal at this physical location is lost.

    \n

    H OW 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 p ossible will allow adequate time to fulfill your request.

    \n< p style="font-style: italic\;">Upon request\, this notice is available i n alternate/accessible formats.

    \n

    MEETING MATERIALS AND OT HER INFORMATION:
    The c ommission packet\, if applicable\, will be posted on the Commission&rsqu o\;s website at
    https://tax.hawaii.gov/stats/tax-review-commission/ at le ast three full business days
    before the meeting. Written testimony will also be posted on the Commission&rsquo\;s website
    as it is rec eived. You can also find links to minutes\, agendas\, video recordings ( on
    YouTube)\, and meeting materials for the Commission&rsquo\;s pas t meetings on the website.

    END:VEVENT END:VCALENDAR