Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2006

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred Governor's Message No. 396, submitting for study and consideration the nomination of:

begs leave to report as follows:

The Department of Taxation submitted testimony in favor of this nomination. In its testimony, the Department noted that Mr. Yee is a Certified Public Accountant and a tax partner in the Honolulu accounting firm of KMH Accounting, LLP. Your Committee finds that Mr. Yee, with twenty-four years of experience in dealing with issues involving federal and state taxes, is well qualified to serve on the Board of Taxation Review.

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, 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.