HI SCR158

Requests the Legislative Reference Bureau to study and review the historical development and evolution of taxation in Hawaii to determine if existing tax policies are relevant and effective in achieving the state's long-term economic and social goals.

Directs the Bureau to review Hawaii's tax chapters and assess their relevance and effectiveness under current economic conditions.

Requires the study to make recommendations on how current tax policies affect economic development and diversification, low/middle/upper income resident taxpayers, state and county government operations, and land use categories (urban, agricultural, rural, and conservation).

Requires the Legislative Reference Bureau to report its findings and recommendations to the Legislature no later than twenty days before the 2011 Regular Session convenes.

Directs certified copies of the resolution be transmitted to the Governor, Director of the Legislative Reference Bureau, and Director of Taxation.