HI SR69

Request that the 2015 Tax Review Commission conduct or commission a study updating the distribution of state and local tax burden by income class in Hawaii.

Require the new study to use the same methodology as the 1989 Miklius, et al. study to enable comparison of findings between the two studies.

Direct the 2015 Tax Review Commission to submit the completed study to the Senate and Governor along with the Commission's Final Report under article VII, section 3, of the State Constitution.

Reference the 1989 Miklius, et al. study findings that approximately 30 percent of general excise tax revenues are exported to tourists and that the general excise tax is regressive, noting the original study is over 25 years old.

Transmit a certified copy of the resolution to the Director of Taxation for submittal to the 2015 Tax Review Commission.