“Ladies and gentlemen, children of all ages, welcome to the greatest show on earth! What you are going to see today is stupendous! It’s astounding! It’s historic! The circus is about to begin!” Something like that is what you could … Read More
One of the ways our government provides a safety net for those less fortunate is through a program called Temporary Assistance for Needy Families, or TANF. TANF was enacted in 1996 as a program that replaced Aid to Families with Dependent Children (AFDC), which used to provide cash assistance to families with children experiencing poverty.
The Hawaii Tax Review Commission, under our state constitution, convenes once every five years or so to examine and report on our state tax system. It recently published its report addressed to the Legislature.
Once every five years or so, the Hawaii Constitution asks our government officials to put together a Tax Review Commission. Its job is to “conduct a systematic review of the State’s tax structure, using such standards as equity and efficiency.” … Read More
Honolulu, just like most of the other neighbor Island counties, has passed a 3% addition to the Transient Accommodations Tax (TAT).
It had to.
If you’re in downtown Honolulu and you’re driving past Restaurant Row, you’re likely to see a sign on the makai side saying, “Foreign Trade Zone No. 9.” In this country, a foreign trade zone (FTZ) is a geographical area, in … Read More
Several times in this space, we have discussed the Governor’s emergency powers. Our laws (chapter 127A, HRS) give the Governor broad powers to deal with emergencies. One of those powers is to: “Suspend any law that impedes or tends to … Read More
Once upon a time there were some property developers on Oahu. They thought that agricultural development would be a good thing. There were lots of tax incentives associated with agricultural development. Then they got the idea that putting some solar … Read More
You might not know this, but our tax workers enjoy all kinds of special privileges. Suppose, for example, a tax auditor told all your customers you were a tax cheat, rifled through your garbage, asked embarrassing questions of your friends … Read More
On November 4, the Supreme Court of Hawaii released its decision in League of Women Voters v. State. That decision involved a bill enacted by the 2018 Legislature that went through some different incarnations before finally becoming law. The bill … Read More