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/1658872509

• Using Zoom App with the following information
  • Zoom Webinar ID: 165 887 2509

• By telephone with the following information:
  • Webinar ID: 165 887 2509
  • +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 a courtesy physical terminal to access the
  virtual 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 September 18, 2026.
4. Discussion of Follow-Up Contact with Senate Ways and Means and House
   Finance Committees.
5. Presentation by Dr. Dylan Moore Regarding the University of Hawai‘i
   Economic Research Organization (UHERO) TRC Project Interim Findings;
   TRC Questions and Discussion.

   Dr. Dylan Moore will make a brief presentation regarding the UHERO TRC project
   interim findings. TRC will have an opportunity for questions and discussion.

6. TRC Continued Discussion on Topics of Interest:
   1. Taxation of retirement income topic.
   2. Single sales factor (SSF) apportionment for corporate income
      taxation.
   3. 1031 clawback.
   4. Conveyance tax controlling interest provision.
   5. Estate tax.
   6. Voluntary disclosure program.
   7. Transient accommodations tax.
7. Scheduling and Agenda for the Next Meetings:
   1. Scheduling for future meetings.
   2. Discussion on in-person meetings.
8. 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 via the chat function or verbally using the interactive
conference technology (ICT) link provided on page 1. Oral testimony can also be made
in person using the courtesy terminal at the physical location, as listed on page 1 of the attached PDF. Please
note that the meeting will continue without the courtesy terminal, if the ICT connection of
the terminal at this physical location is lost.

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.