HI SCR118

Requests the 2015 Tax Review Commission to conduct or commission an updated study on the distribution of state and local tax burden by income class.

Requires the updated study to correspond as closely as possible to the methodology of the 1989 Miklius, et al. study to allow for comparison of findings.

Directs the Tax Review Commission to submit the completed study to the Legislature and Governor along with the Commission's Final Report under Article VII, Section 3 of the State Constitution.

Notes that the original 1989 study, which found approximately 30 percent of general excise tax revenues are exported to tourists and that the general excise tax is regressive, is more than 25 years old and requires updating with current data.