HI SR102

Requests the Tax Review Commission to conduct or commission a study evaluating the impacts of general excise and use tax increases proposed under Senate Bill No. 2599 (public education funding) and Senate Bill No. 2478 (long-term care financing).

Directs the study to examine who will bear the cost of the tax increases, the extent of regressivity, and compatibility with progressive tax structure preferences.

Requires analysis of whether income tax credits are necessary for low-income residents and what proportion of tax increases would be exported out of state.

Requests evaluation of revenue dedication assurances, the fairness of imposing broad tax increases on all taxpayers regardless of program benefit, and the Department of Taxation's implementation capability.

Mandates submission of the study to the Legislature and Governor as part of the Tax Review Commission's Final Report, with a certified copy sent to the Commission Chairperson.