STAND. COM. REP. NO.  1452

Honolulu, Hawaii

                , 2007

RE:   S.B. No. 675

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fourth State Legislature

Regular Session of 2007

State of Hawaii

Sir:

     Your Committee on Judiciary, to which was referred S.B. No. 675 entitled:

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

begs leave to report as follows:

     The purpose of this bill is to propose a constitutional amendment to require the Tax Review Commission to meet every ten years instead of every five years.

     The Hawaii Government Employees Association supported this bill.  The Department of Taxation opposed this measure.  The Tax Foundation of Hawaii submitted comments.

     As affirmed by the record of votes of the members of your Committee on Judiciary that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 675 and recommends that it pass Second Reading and be referred to the Committee on Finance.

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

____________________________

TOMMY WATERS, Chair