STAND. COM. REP. NO. 3215

 

Honolulu, Hawaii

                  

 

RE:    GOV. MSG. NO. 424

 

 

 

Honorable Colleen Hanabusa

President of the Senate

Twenty-Fifth State Legislature

Regular Session of 2010

State of Hawaii

 

Madam:

 

     Your Committee on Ways and Means, to which was referred Governor's Message No. 424, submitting for study and consideration the nomination of: 

 

Board of Taxation Review, 3rd Taxation DISTRICT (Hawaii)

 

G.M. No. 424

MICHAEL CHANG,

for a term to expire 6-30-2014,

 

begs leave to report as follows:

 

     Your Committee received testimony in support of the nomination of Michael Chang from the Department of Taxation.  A resume was submitted by the nominee.  Written testimony presented to the Committee may be reviewed on the Legislature's website.

 

     Upon review of the testimony and other information received, your Committee finds that the nominee's prior service on the Board of Taxation Review, his experience as a financial advisor, and his strong commitment to community service qualifies him to serve on the Board of Taxation Review, 3rd District.  Your Committee notes that Mr. Chang received a bachelor's degree in economics, with an emphasis in accounting, from the University of Redlands and a Masters in Business Administration from the University of Hawaii at Manoa.  Currently, Mr. Chang is a financial advisor.  He has a strong accounting background with a deep understanding of finance and investment.  Mr. Chang has served one term on the Board of Taxation Review.  Based upon the fair and impartial manner in which he conducts hearings and renders rulings and decisions, your Committee finds that Mr. Chang's continued service on the Board of Taxation Review would benefit Hawaii's taxpayers and the tax community.

 

     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.

 

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

 

 

 

____________________________

DONNA MERCADO KIM, Chair