BEGIN:VCALENDAR
PRODID:-//Hawaii Public Meetings and Events Calendar//111285976//EN
VERSION:2.0
CALSCALE:GREGORIAN
BEGIN:VEVENT
DTSTAMP:20261031T112536Z
DTSTART:20261028T140000
DTEND:20261029T000000
SUMMARY:Fifteenth Meeting of the 2025-2027 Tax Review Commission
UID:20261031T112536Z-uidGen@fe80:0:0:0:410:d2ff:fefd:e5dd%ens5
TZID:HST
LOCATION:Virtual
DESCRIPTION:<div style="text-align: center\;">\n<p><strong>NOTICE AND AGE
 NDA<br /><span style="text-decoration: underline\;">FIFTEENTH MEETING<br
  />OF THE 2025-2027 TAX REVIEW COMMISSION</span></strong></p>\n<p>WEDNES
 DAY\, OCTOBER 28\, 2026<br />2:00-4:00 P.M.</p>\n</div>\n<p><strong>Meet
 ing Locations:</strong></p>\n<div style="text-align: center\; font-style
 : italic\;">This meeting will be held remotely via Zoom.</div>\n<div sty
 le="font-style: italic\; text-decoration: underline\;">Link to View and 
 Testify Remotely:</div>\n<ul>\n<li>The public can watch the meeting in r
 eal time and provide testimony via the<br />following interactive confer
 ence technology link:<br /><a href="https://www.zoomgov.com/j/1659877476
 " aria-label="Link to view and testify remotely via Zoom meeting.">https
 ://www.zoomgov.com/j/1659877476</a></li>\n</ul>\n<div style="text-align:
  center\;">OR</div>\n<ul>\n<li>Using Zoom App with the following informa
 tion\n<ul>\n<li>Zoom Webinar ID: 165 987 7476</li>\n</ul>\n</li>\n</ul>\
 n<div style="text-align: center\;">OR</div>\n<ul>\n<li>By telephone with
  the following information:\n<ul>\n<li>Webinar ID: 165 987 7476</li>\n<l
 i>+1 669 254 5252 US (San Jose)</li>\n<li>+1 669 216 1590 US (San Jose)<
 /li>\n<li>+1 415 449 4000 US (US Spanish Line)</li>\n<li>+1 646 964 1167
  US (US Spanish Line)</li>\n<li>+1 551 285 1373 US (New Jersey)</li>\n<l
 i>+1 646 828 7666 US (New York)</li>\n</ul>\n</li>\n</ul>\n<div style="f
 ont-style: italic\; text-decoration: underline\;">Courtesy Physical Loca
 tion:</div>\n<ul>\n<li>The Department of Taxation will provide a courtes
 y physical terminal to access the <br />virtual meeting at Tax Director&
 rsquo\;s Conference Room\, Princess Ruth Ke&lsquo\;elikōlani <br />Build
 ing\, 830 Punchbowl Street\, Second Floor\, Room 223\, Honolulu\, HI 968
 13.</li>\n<li>Please contact <a href="mailto:tax.research@hawaii.gov">ta
 x.research@hawaii.gov</a> or 587-1440 for further details.</li>\n</ul>\n
 <p style="text-align: center\;"><strong>AGENDA</strong></p>\n<ol>\n<li s
 tyle="margin-top: 1em\;"><strong>Call to Order\, Public Notice\, Quorum.
 </strong></li>\n<li style="margin-top: 1em\;"><strong>Communication to t
 he Commission and Public Comments:</strong><br />\n<p>Public comments on
  issues not on the agenda will be considered on the <br />Commission's a
 genda at the next meeting.</p>\n</li>\n<li style="margin-top: 1em\;"><st
 rong>Discussion and Vote on the Minutes for the Tax Review Commission (T
 RC) <br />Meeting on October 8\, 2026.</strong></li>\n<li style="margin-
 top: 1em\;"><strong>Presentation by TRC Chair Jonathan White on "Single 
 Sales Factor".</strong></li>\n<li style="margin-top: 1em\;"><strong>Pres
 entation by TRC Chair Jonathan White on "Adding a Controlling Interest <
 br />Provision in the Conveyance Tax".</strong></li>\n<li style="margin-
 top: 1em\;"><strong>TRC identification and discussion of three foundatio
 ns for the <br />competitiveness topic.</strong></li>\n<li style="margin
 -top: 1em\;"><strong>Continued TRC Discussion of the University of Hawai
 &lsquo\;i Economic Research <br />Organization (UHERO) Draft Report and 
 Development of Feedback to <br />UHERO.</strong>\n<p>TRC will continue t
 o discuss the UHERO Draft Report that has been posted on the <br />TRC w
 ebpage previously and continue to develop feedback to UHERO.</p>\n</li>\
 n<li style="margin-top: 1em\;"><strong>Identification of other topics fo
 r TRC member presentation.</strong></li>\n<li style="margin-top: 1em\;">
 <strong> Scheduling and agenda of next meetings.</strong></li>\n<li styl
 e="margin-top: 1em\;"><strong>Adjournment</strong></li>\n</ol>\n<p><stro
 ng style="margin-top: 1em\;">HOW TO TESTIFY:</strong><br /><span style="
 font-style: italic\;"> <strong>Written testimony</strong> can be emailed
  to the Commission at <a href="mailto:tax.research@hawaii.gov">tax.resea
 rch@hawaii.gov</a> or<br />mailed to Hawai&lsquo\;i Department of Taxati
 on\, Office of Tax Research &amp\; Planning\, 830<br />Punchbowl Street\
 , Room 220\, Honolulu\, HI 96813. </span></p>\n<p style="font-style: ita
 lic\;"><strong>Oral testimony</strong> will be accepted via the chat fun
 ction or verbally using the interactive <br />conference technology (ICT
 ) link provided on page 1. Oral testimony can also be made <br />in pers
 on using the courtesy terminal at the physical location\, as listed on p
 age 1 of the attached PDF. Please <br />note that the meeting will conti
 nue without the courtesy terminal\, if the ICT connection of <br />the t
 erminal at this physical location is lost.</p>\n<p><strong>HOW TO REQUES
 T ACCOMMODATION:</strong><br /><span style="font-style: italic\;"> Perso
 ns who need an auxiliary aid/service or other accommodation due to a dis
 ability\,<br />please contact Office of Tax Research &amp\; Planning at 
 <a href="mailto:tax.research@hawaii.gov">tax.research@hawaii.gov</a> or 
 808-<br />587-1440 as soon as possible\, preferably 72 hours or 2 busine
 ss days before the meeting.<br />Requests made as early as possible will
  allow adequate time to fulfill your request. </span></p>\n<p style="fon
 t-style: italic\;">Upon request\, this notice is available in alternate/
 accessible formats.</p>\n<p><strong>MEETING MATERIALS AND OTHER INFORMAT
 ION:</strong><br /><span style="font-style: italic\;"> The commission pa
 cket\, if applicable\, will be posted on the Commission&rsquo\;s website
  at<br /><a href="https://tax.hawaii.gov/stats/tax-review-commission/">h
 ttps://tax.hawaii.gov/stats/tax-review-commission/</a> at least three fu
 ll business days<br />before the meeting. Written testimony will also be
  posted on the Commission&rsquo\;s website<br />as it is received. You c
 an also find links to minutes\, agendas\, video recordings (on<br />YouT
 ube)\, and meeting materials for the Commission&rsquo\;s past meetings o
 n the website.</span></p>
X-ALT-DESC;FMTTYPE=text/html:<div style="text-align: center\;">\n<p><stro
 ng>NOTICE AND AGENDA<br /><span style="text-decoration: underline\;">FIF
 TEENTH MEETING<br />OF THE 2025-2027 TAX REVIEW COMMISSION</span></stron
 g></p>\n<p>WEDNESDAY\, OCTOBER 28\, 2026<br />2:00-4:00 P.M.</p>\n</div>
 \n<p><strong>Meeting Locations:</strong></p>\n<div style="text-align: ce
 nter\; font-style: italic\;">This meeting will be held remotely via Zoom
 .</div>\n<div style="font-style: italic\; text-decoration: underline\;">
 Link to View and Testify Remotely:</div>\n<ul>\n<li>The public can watch
  the meeting in real time and provide testimony via the<br />following i
 nteractive conference technology link:<br /><a href="https://www.zoomgov
 .com/j/1659877476" aria-label="Link to view and testify remotely via Zoo
 m meeting.">https://www.zoomgov.com/j/1659877476</a></li>\n</ul>\n<div s
 tyle="text-align: center\;">OR</div>\n<ul>\n<li>Using Zoom App with the 
 following information\n<ul>\n<li>Zoom Webinar ID: 165 987 7476</li>\n</u
 l>\n</li>\n</ul>\n<div style="text-align: center\;">OR</div>\n<ul>\n<li>
 By telephone with the following information:\n<ul>\n<li>Webinar ID: 165 
 987 7476</li>\n<li>+1 669 254 5252 US (San Jose)</li>\n<li>+1 669 216 15
 90 US (San Jose)</li>\n<li>+1 415 449 4000 US (US Spanish Line)</li>\n<l
 i>+1 646 964 1167 US (US Spanish Line)</li>\n<li>+1 551 285 1373 US (New
  Jersey)</li>\n<li>+1 646 828 7666 US (New York)</li>\n</ul>\n</li>\n</u
 l>\n<div style="font-style: italic\; text-decoration: underline\;">Court
 esy Physical Location:</div>\n<ul>\n<li>The Department of Taxation will 
 provide a courtesy physical terminal to access the <br />virtual meeting
  at Tax Director&rsquo\;s Conference Room\, Princess Ruth Ke&lsquo\;elik
 ōlani <br />Building\, 830 Punchbowl Street\, Second Floor\, Room 223\, 
 Honolulu\, HI 96813.</li>\n<li>Please contact <a href="mailto:tax.resear
 ch@hawaii.gov">tax.research@hawaii.gov</a> or 587-1440 for further detai
 ls.</li>\n</ul>\n<p style="text-align: center\;"><strong>AGENDA</strong>
 </p>\n<ol>\n<li style="margin-top: 1em\;"><strong>Call to Order\, Public
  Notice\, Quorum.</strong></li>\n<li style="margin-top: 1em\;"><strong>C
 ommunication to the Commission and Public Comments:</strong><br />\n<p>P
 ublic comments on issues not on the agenda will be considered on the <br
  />Commission's agenda at the next meeting.</p>\n</li>\n<li style="margi
 n-top: 1em\;"><strong>Discussion and Vote on the Minutes for the Tax Rev
 iew Commission (TRC) <br />Meeting on October 8\, 2026.</strong></li>\n<
 li style="margin-top: 1em\;"><strong>Presentation by TRC Chair Jonathan 
 White on "Single Sales Factor".</strong></li>\n<li style="margin-top: 1e
 m\;"><strong>Presentation by TRC Chair Jonathan White on "Adding a Contr
 olling Interest <br />Provision in the Conveyance Tax".</strong></li>\n<
 li style="margin-top: 1em\;"><strong>TRC identification and discussion o
 f three foundations for the <br />competitiveness topic.</strong></li>\n
 <li style="margin-top: 1em\;"><strong>Continued TRC Discussion of the Un
 iversity of Hawai&lsquo\;i Economic Research <br />Organization (UHERO) 
 Draft Report and Development of Feedback to <br />UHERO.</strong>\n<p>TR
 C will continue to discuss the UHERO Draft Report that has been posted o
 n the <br />TRC webpage previously and continue to develop feedback to U
 HERO.</p>\n</li>\n<li style="margin-top: 1em\;"><strong>Identification o
 f other topics for TRC member presentation.</strong></li>\n<li style="ma
 rgin-top: 1em\;"><strong> Scheduling and agenda of next meetings.</stron
 g></li>\n<li style="margin-top: 1em\;"><strong>Adjournment</strong></li>
 \n</ol>\n<p><strong style="margin-top: 1em\;">HOW TO TESTIFY:</strong><b
 r /><span style="font-style: italic\;"> <strong>Written testimony</stron
 g> can be emailed to the Commission at <a href="mailto:tax.research@hawa
 ii.gov">tax.research@hawaii.gov</a> or<br />mailed to Hawai&lsquo\;i Dep
 artment of Taxation\, Office of Tax Research &amp\; Planning\, 830<br />
 Punchbowl Street\, Room 220\, Honolulu\, HI 96813. </span></p>\n<p style
 ="font-style: italic\;"><strong>Oral testimony</strong> will be accepted
  via the chat function or verbally using the interactive <br />conferenc
 e technology (ICT) link provided on page 1. Oral testimony can also be m
 ade <br />in person using the courtesy terminal at the physical location
 \, as listed on page 1 of the attached PDF. Please <br />note that the m
 eeting will continue without the courtesy terminal\, if the ICT connecti
 on of <br />the terminal at this physical location is lost.</p>\n<p><str
 ong>HOW TO REQUEST ACCOMMODATION:</strong><br /><span style="font-style:
  italic\;"> Persons who need an auxiliary aid/service or other accommoda
 tion due to a disability\,<br />please contact Office of Tax Research &a
 mp\; Planning at <a href="mailto:tax.research@hawaii.gov">tax.research@h
 awaii.gov</a> or 808-<br />587-1440 as soon as possible\, preferably 72 
 hours or 2 business days before the meeting.<br />Requests made as early
  as possible will allow adequate time to fulfill your request. </span></
 p>\n<p style="font-style: italic\;">Upon request\, this notice is availa
 ble in alternate/accessible formats.</p>\n<p><strong>MEETING MATERIALS A
 ND OTHER INFORMATION:</strong><br /><span style="font-style: italic\;"> 
 The commission packet\, if applicable\, will be posted on the Commission
 &rsquo\;s website at<br /><a href="https://tax.hawaii.gov/stats/tax-revi
 ew-commission/">https://tax.hawaii.gov/stats/tax-review-commission/</a> 
 at least three full business days<br />before the meeting. Written testi
 mony will also be posted on the Commission&rsquo\;s website<br />as it i
 s received. You can also find links to minutes\, agendas\, video recordi
 ngs (on<br />YouTube)\, and meeting materials for the Commission&rsquo\;
 s past meetings on the website.</span></p>
END:VEVENT
END:VCALENDAR