Bill Text: HI SCR158 | 2010 | Regular Session | Introduced

Hawaii Senate Concurrent Resolution 158 (Prior Session Legislation)

Introduced

Bill Title: Taxation; Historical Review; Study

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-03-10 - (S) Referred to EDT, WAM. [SCR158 Detail]

Download: Hawaii-2010-SCR158-Introduced.html

THE SENATE	S.C.R. NO.	158
TWENTY-FIFTH LEGISLATURE, 2010
STATE OF HAWAII

SENATE CONCURRENT

RESOLUTION

requesting A study and review OF the historical development and evolution of taxation in hawaii to assist the state in achieving its long-term economic and social goals and objectives.

WHEREAS, some of the primary objectives of taxation are to generate revenue, shape social behaviors, and generate economic policies; and

WHEREAS, tax policies and revenue-generating goals of a government can change over time which can make some of the enacted tax rules either obsolete or not relevant to current government initiatives; and

WHEREAS, the tax policies and rules that apply to the State of Hawaii should be periodically reviewed and analyzed, especially during these uncertain economic times; and

WHEREAS, a study and review of the historical development and evolution of taxation in Hawaii would be useful in determining if the State's existing tax policies and rules are relevant and effective in achieving Hawaii's current long-term economic and social goals and objectives; and

WHEREAS, the findings of a study could result in providing recommendations for changes to the tax policies and rules in Hawaii to improve the effectiveness of the operation of the tax rules in Hawaii so that they more effectively achieve current fiscal goals and social policies of the State; now, therefore,

BE IT RESOLVED by the Senate of the Twenty-fifth Legislature of the State of Hawaii, Regular Session of 2010, the House of Representatives concurring, that the Legislative Reference Bureau is requested to study and review the historical development and evolution of taxation in Hawaii to determine if the State's existing tax policies and rules are relevant and effective in achieving Hawaii's current long-term economic and social goals and objectives; and

BE IT FURTHER RESOLVED that the Legislative Reference Bureau is requested to review the State's tax chapters to determine its relevance and effectiveness under the conditions of the current economy and make recommendations on how the State's current tax policies and rules affect:

(1) Economic development and diversification;

(2) Low, middle, and upper income resident taxpayers;

(3) State and county government operations; and

(4) Urban, agricultural, rural, and conservation land use; and

BE IT FURTHER RESOLVED that the Legislative Reference Bureau is requested to report its findings and recommendations to the Legislature no later than twenty days prior to the convening of the 2011 Regular Session; and

BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the Governor of the State of Hawaii, the Director of the Legislative Reference Bureau, and the Director of Taxation.