STAND. COM. REP. NO. 3218

Honolulu, Hawaii

RE:    GOV. MSG. NO. 457

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. 457, submitting for study and consideration the nomination of: 

Tax Review Commission

G.M. No. 457

MICHAEL T. MCENERNEY, for a term to expire 6-30-2012,

begs leave to report as follows:

     Your Committee received testimony in support of the nomination of Michael T. McEnerney from the Department of Taxation, the Hawaii Association of Public Accountants, and six individuals.  A personal statement and resume were 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 experience in accounting, business administration and state and federal tax law as a practitioner and as an educator; his professional memberships in numerous accounting, valuation, and law organizations; and the strong support from a number of his professional peers qualify him to serve on the Tax Review Commission.  Your Committee notes that Mr. McEnerney has a bachelors of science in accounting and business administration from Wisconsin State University-Platteville, a masters of business administration degree from the University of Hawaii, and a law degree from Northwestern University School of Law.  He is also an accredited senior appraiser, has served as an expert witness consulting in valuation matters, and is recognized as a family law tax and valuation expert in Hawaii.  Mr. McEnerney has extensive tax and accounting experience as a tax professional and as a tax and business course instructor.  Your Committee believes that Mr. McEnerney would be an effective and competent member of the Tax Review Commission.

     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