HI SCR139

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

Require the updated study to use methodology comparable to the 1989 study by Miklius, et al., to enable direct comparison of findings between the two studies.

Note that the original 1989 study is over 25 years old and its data continues to be cited regarding general excise tax exportation to tourists (approximately 30 percent) and tax regressivity.

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

Transmit a certified copy of this concurrent resolution to the Tax Review Commission Chairperson.