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  • About the Tax Foundation of Hawaii
    • Mission and Vision Statements
    • Guiding Principles
    • Boards of Directors and Staff
    • Tax Exempt Status and Form 990
    • Articles of Incorporation and Bylaws
    • Annual Reports
    • The Foundation’s Efforts Through the Years
    • Origin of the Foundation
    • Lowell L. Kalapa (1949-2013)
    • Jobs
  • Privacy Policy
  • Log In
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  • News
    • Amicus Curiae and Other Court Activity
    • Events and Announcements
    • In the Media!
    • Other News
    • Presentations
    • Booking.com vs. Suganuma: The Documents
    • Dam Special Fund Lawsuit
    • Rail Surcharge Lawsuit
    • Technical Comments and White Papers
    • Weekly Commentary
  • Resources
    • 50-State Tax Maps
    • Laws and Mini Tax Guides
    • Session Laws and How to Find Them
    • Tax Acts (by Year)
    • Web Links (County)
    • Web Links (State)
  • Legislative Info
    • 2026 Legislative Calendar
    • Legislative Tax Bill Service (login required)
    • Legislative Breakfast Briefings & CPA Elective
    • Here’s What We’re Following (Senate, 2026)
    • Here’s What We’re Following (House, 2026)
  • Membership
    • Members’ Area (login required)
    • Member Benefits Preview
    • Become a Member
    • Membership Renewal
    • Roy E. Brown Society
    • Current Members: as of June 15, 2024

TAX FOUNDATION FS 12.31.18 (1)
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