STAND. COM. REP. NO. 2642

                                   Honolulu, Hawaii
                                                     , 2000

                                   RE:  S.B. No. 2941
                                        




Honorable Norman Mizuguchi
President of the Senate
Twentieth State Legislature
Regular Session of 2000
State of Hawaii

Sir:

     Your Committee on Judiciary, to which was referred S.B. No.
2941 entitled: 

     "A BILL FOR AN ACT PROPOSING AN AMENDMENT TO ARTICLE VII,
     SECTION 3, OF THE STATE CONSTITUTION TO PROVIDE FOR THE
     APPOINTMENT OF A TAX REVIEW COMMISSION EVERY TEN YEARS,"

begs leave to report as follows:

     The purpose of this measure is to propose a constitutional
amendment that would extend the time period between the convening
of Tax Review Commissions from every five years to every ten
years.

     Your Committee finds that a ten year interval between the
convening of Tax Review Commissions is an appropriate interval
for examination of the state's tax structure.  Your Committee
further finds that the present five year interval leads to
redundancy, as the legislature often has not had sufficient time
to mull over the recommendations of the last Commission and enact
legislation based on those recommendations.

     Testimony in support of this measure was submitted by the
Department of Taxation.  Testimony commenting on this measure was
submitted by the Office of Elections and the Tax Foundation of
Hawaii.

     As affirmed by the record of votes of the members of your
Committee on Judiciary that is attached to this report, your

 
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                                   STAND. COM. REP. NO. 2642
                                   Page 2


Committee is in accord with the intent and purpose of S.B. No.
2941 and recommends that it pass Third Reading.

                                   Respectfully submitted on
                                   behalf of the members of the
                                   Committee on Judiciary,



                                   ______________________________
                                   AVERY B. CHUMBLEY, Co-Chair



                                   ______________________________
                                   MATTHEW M. MATSUNAGA, Co-Chair

 
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