The Hawaii Tax Review Commission is called for in Article VII, section 3 of the Hawaii Constitution:
Section 3. There shall be a tax review commission, which shall be appointed as provided by law on or before July 1, 1980, and every five years thereafter. The commission shall submit to the legislature an evaluation of the State’s tax structure, recommend revenue and tax policy and then dissolve. [Add Const Con 1978 and election Nov 7, 1978]
The Tax Review Commission is also subject to Chapter 232E, Hawaii Revised Statutes.
The current Tax Review Commission was supposed to have been appointed in 2015, but got off to a late start. The page on the Department of Taxation’s website that tracks the Commission’s proceedings is here.
The current Tax Review Commission hired a consultant to do one of its major studies. The consultant issued a draft report recommending a smorgasbord of tax changes. The Foundation submitted testimony in response to the report, which can be found here.