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TAXWatch: Shining Light on Revenue Estimates

At the Legislature, I often hear legislators considering proposed tax legislation ask our Department of Taxation (DOTAX) how much money a certain proposal would bring in (if it’s a “revenue raiser”) or cost (if it’s a tax credit or exemption).  Sometimes, the DOTAX representative at the hearing peers into a little manila folder he or she brings to the hearing …

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TAXWatch: Gut-n-Replace 2019

This week we’ll discuss a couple of examples from this legislative session of the controversial but commonly used technique called “Gut and Replace” where a bill is amended so much that it looks nothing like its former self. Senate Bill (SB) 162, as originally introduced, would have provided tax credits for hiring elderly people In late February, the Departments of …

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TAXWatch: A Threat to Judicial Independence

When we learn about our three branches of government, we’re usually told that the legislative branch makes the laws, the executive branch carries them out, and the judiciary branch interprets them.  Each branch serves as a check and balance on the other two. The legislative branch also has the power to raise money, for example by imposing taxes, and the …

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TAXWatch: Carbon Credits

Today I have some help from the Hawaii State Watch Doggie’s wife, who is a passionate researcher.  Those who know them know who’s the brains in their family! Q:  I’ve been reading about our Department of Land and Natural Resources, which is doing a reforestation project in East Maui.  It’s hired a vendor to certify the project for “carbon credits.”  …

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TAXWatch: OHA’s LLCs – The Noose Is Tightening

Our Office of Hawaiian Affairs (OHA) formed some limited liability companies (LLCs) a while ago and dropped significant assets into them, including some 1,875 acres in Waimea Valley on Oahu that were conveyed to Hi’ipaka LLC in 2007.  The LLCs’ governing documents all say that they are to be managed by individuals holding specified administrative positions at OHA, specifically the …

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TAXWatch: HIDOE Achieves Success with Job Order Contracting

We’ve written a lot about the Hawaii State Watch Doggie.  Those who have visited our Twitter site have seen that the Doggie is a family man, with a wife and son.  His son is five and loves to ask questions.  He also really, really, really loves to eat. Q:  Are you reading something about my school, Dad? A:  Not just …

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TAXWatch: Blankety Blank

The story you are about to read is true.  The names have not been changed to protect the innocent.  This is the city:  Honolulu, Hawaii.  I live here.  I’m a doggie.  The suspect is Blankety Blank. No, that isn’t a cuss word.  It’s just the facts, ma’am.  Blankety Blank is House Bill 1190.  Its purpose, should you decide to accept …

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TAXWatch: Revenue Raisers Already Sent to the Governor

We’ve previously warned that our legislature has a dogged focus on new taxes – “ARF!  Don’t make fun of me like that!” It’s the Hawaii State Tax Watch Doggie, with a report on recent bills! Q:        What would you like to report? A:        Our Legislature is wasting no time pushing those revenue raisers!  A couple of them cleared the legislative …

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TAXWatch: Judgments Aren’t Necessarily the End of Litigation

Several online travel companies engaged in protracted litigation against the Department of Taxation over whether and to what extent they are liable for Hawaii General Excise and Transient Accommodations Taxes on hotel accommodations that they sold to third parties on their respective platforms.  The litigation spanned multiple years, resulted in one exhaustive Hawaii Supreme Court opinion, In re Travelocity.com, Inc., …

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