Honorable Robert Bunda

President of the Senate

Twenty-Second State Legislature

Regular Session of 2003

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred Governor's Message No. 228, submitting for study and consideration the nomination of:

KURT k. KAWAFUCHI, gubernatorial nominee as Director of Taxation, for a term to expire December 4, 2006,

begs leave to report as follows:

Upon review of the background information submitted by the nominee, your Committee finds that he received his J.D. from Santa Clara University, is licensed to practice law both in Hawaii and California, holds Certified Public Accountant status in both states, and has received his L.L.M. in Taxation from Georgetown University. Additionally, he has an MBA from Santa Clara.

Mr. Kurt K. Kawafuchi has a stellar reputation and received wholehearted endorsements from the legal and accountancy community, including a judge from the United States Tax Court, the Hawaii Society of Certified Public Accountants, the former head of the Department of Taxation, the Hawaii State Bar Association, and numerous attorneys and accountants who testified to the sterling qualities that Mr. Kawafuchi brings to this office.

Your Committee finds that Mr. Kawafuchi is in every way qualified to serve as the Director of Taxation.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee, after full consideration of the background, character, experience, and qualifications of the nominee, has found the nominee to be qualified for the position to which nominated and recommends that the Senate advise and consent to the nomination.