Square Kady Pascual Headshot RGZ5762

Kady Pascual

Hawaiʻi Scene on Social

That split second when you question every “shoots, I down” you ever said.

Check out our new feature: Aloha State Daily wants to see your Hawai‘i sky pictures! Click 

For the latest news of Hawai‘i, sign up 

__CocoBoy_

<title>Hawai‘i Scene on Social: Going big</title>

Today’s social media find comes from @__CocoBoy_, who took a big jump.

Hawai‘i Scene on Social: Going big

That split second when you question every “shoots, I down” you ever said. Don’t try this at home.  Make sure you follow @__CocoBoy_ on Instagram! Check out our new feature: Aloha State Daily wants to see your Hawai‘i sky pictures! Click here to learn more and submit. For the latest news of Hawai‘i, sign up here for our free Daily Edition newsletter!

Kelli Shiroma Braiotta Headshot

Kelli Shiroma Braiotta

Food & Dining

 is celebrating its 104th birthday from 9 a.m. to 3 p.m. Oct. 10 with free treats, goodies and prizes at its factory store. The event is open to the public.

Attendees can look forward to free treats, including one free soda cracker box per guest (regular price $4.99). There will also be exclusive in-store discounts, along with chances to win prizes throughout the day. For instance, in a Plinko-style game, individuals can drop a chip down a peg board in an attempt to win prizes. 

Guests can also enjoy free hot dogs, cupcakes and free scoops of 

’s famous sherbet; the Asato Family truck will be in the factory’s parking lot. Sherbet flavors will be revealed at the event. 

Guests can also look forward to samples from Almond Tree Toffee 

— which is now available for purchase at Diamond Bakery's factory store — and Huff 'n Puff. 

Limited visitor parking and street parking are available. 

For the latest news of Hawai‘i, sign up 

Diamond Bakery original soda crackers 100625

<title>Diamond Bakery is celebrating its 104th birthday this Friday</title>

From 9 a.m. to 3 p.m. on Oct. 10, customers can enjoy free soda cracker boxes, free scoops of Asato Family Shop’s famous sherbet, free hot dogs, a chance to win prizes and more.

Diamond Bakery is celebrating its 104th birthday this Friday

Stephanie Salmons Headshot

Stephanie Salmons

Business & Tourism

The people have spoken, casting their votes for the best hotels and resorts across the Islands in Condé Nast Traveler's 2025 Readers' Choice Awards.

The Ritz-Carlton Residences, Waikīkī Beach

. It previously was ranked No. 1 in 2023, as well.

 earlier this year, which is part of a multi-phase, multi-year renovation.

Mike Kass, general manager of The Ritz-Carlton Residences, Waikiki Beach, said in a statement that the honor is a testament to the "passion, dedication and excellence" of the hotel's more than 250 staff members "

who bring the spirit of The Ritz-Carlton to life each and every day

Rounding out the top 10 Hawai‘i hotels are 

The Laylow Waikīkī, Autograph Collection

, located on the Big Island's Kohala Coast, ranks No. 1 on the list of 

Mauna Kea Beach Hotel, Autograph Collection

Hundreds of thousands of people submitted their ratings between April 1 and June 30, and the results were tabulated by Condé Nast. Read more about the methodology 

A number of Hawai‘i hotels were also recently ranked among the best in the U.S. in the USA Today 10Best Readers' Choice Awards. Read more about those 

HNLRR Exterior HERO 2022

<title>Hawai‘i hotels, resorts recognized in Condé Nast Traveler's 2025 Readers' Choice Awards</title>

Hundreds of thousands of people voted between April 1 and June 30 to find the best hotels, resorts, cruise lines, spas, cities and more around the world, including the top hotels and resorts in Hawai‘i.

Hawai‘i hotels, resorts recognized in Condé Nast Traveler's 2025 Readers' Choice Awards

Yamachika Tom IMG 1913 Large

Tom Yamachika

Government & Politics

Viewpoints

If you have, or know of, a partnership, estate, or trust that does business in Hawai‘i and has investors, owners, or beneficiaries that reside outside of Hawai‘i, then you might want to read this.

About a month ago, the Department of Taxation issued 

 to provide guidance on a legal requirement that such entities withhold state income tax on behalf of their nonresidents. (S Corporations already have a withholding requirement in place.)

When I first saw this TIR, I thought I was having a senior moment because I didn’t recall any withholding legislation that passed recently. It turns out that the legislation was enacted in 2019, six years ago. At the time, the Department issued an announcement saying that it wasn’t ready to implement the requirement yet, so taxpayers could relax and not have to worry about it for the time being.

In June of this year, the Department published 

 telling us that the delay was over and the withholding requirement was now live, along with a few new tax forms, namely the Form N-4P and Schedule NP for partnerships and the Form N-4T and Schedule NT for trusts and estates. Apparently, several taxpayers had some good questions about the new withholding regime. TIR 2025-03 and Announcement 2025-02 provide some sensible answers.

Does an entity have to withhold when the owner or beneficiary is an entity, like another partnership? No, because the withholding requirement applies only to owners or beneficiaries who are nonresident individuals. But if the owner entity is in turn owned by a nonresident individual or individuals, that owner entity might have a withholding requirement as well.

Does an entity have to withhold when it makes a 

 to pay tax on behalf of its (resident and nonresident) owners or partners? No, as long as the tax gets paid according to the requirements of the PTE election.

The law says that withholding needs to be made at the highest individual rate (11%). Will that amount be required even if the out-of-state taxpayer is going to wind up owing much less in tax? No, the Department will look the other way as long as the amount withheld is a reasonable estimate, the estimated amount is paid, and the entity has records showing why it withheld a lesser amount. The Department, understandably, may get a little testy if it thinks the nonresident owes a bunch of tax and no one pays it.

Are quarterly payments required to be made, like those required to pay estimated tax? No, the withholding payments are not estimated tax so they don’t have to be paid quarterly. If an entity finds it more convenient to pay quarterly, however, the Department will be happy to take the money. Entities can pay online using Hawai‘i Tax Online, or on paper with Form N-201V.

The remaining question, that I think lawmakers should be asking, is why it took six years for the Department to get its act together to implement this requirement. Certainly it isn’t reasonable to expect the Department to turn on a dime each time the Legislature enacts something new. When the bill was being considered by the 2019 Legislature, the Department asked for the law to be made effective for taxable years 2020 and afterward to allow the Department time to make the necessary system changes. Lawmakers didn’t agree and made the law effective for taxable year 2019.  As a result, the Department seems to have snail-walked the implementation of this law. It remains to be seen, however, who will have the last laugh.

Taxes i Stock 493984093

<title>Community Voices: Nonresident withholding, six years later</title>

State legislators passed a law six years ago impacting any partnership, estate or trust operating in Hawai‘i to withhold taxes for nonresident partners. Now the state Department of Taxation has finally issued the rules to start collecting. Here's what you need to know.

Community Voices: Nonresident withholding, six years later

Lopaka and Tanya Kapanui

Lopaka Kapanui and Tanya Kapanui

Hawaii History

Columnists

The Mānoa Falls Trail is one of Oʻahu’s most beloved hikes, leading through lush rainforest to a 150-foot waterfall at the back of Mānoa Valley. Managed by the state’s Nā Ala Hele trail system since 1988, the path is maintained as part of the Honolulu Mauka Trail System, which links multiple routes across the ridges and valleys above Honolulu. In recent years, the trail underwent significant improvements to better accommodate the many visitors who explore the valley each day.

While a popular attraction, the trail has also seen its share of challenges. The Honolulu Fire Department regularly responds to rescues for lost or injured hikers, with some requiring helicopter evacuations. In rare but serious cases, hikers have suffered fatal accidents near the waterfall itself. Temporary closures are also not uncommon, especially after heavy rain or storm damage, when fallen trees and slippery terrain make conditions dangerous.

By day, the Mānoa Falls Trail feels like a living postcard. Its lush forest and idyllic scenery draw countless visitors to its famous water cascade. But as with many places in Hawaiʻi, the beauty of the landscape holds a deeper layer of stories passed down through generations. Long after the hikers have gone home and the valley quiets under the canopy of trees, Mānoa takes on an entirely different presence that locals whisper about with caution, and visitors sometimes stumble upon when they least expect it. It is in these hushed moments, after dark, that the trail reveals its other side.

One weekend night in the early 1970s, Vance went on a double date with a friend. His girlfriend was beside him in the front seat, while the second couple sat in the back. On a whim, the group decided to drive up toward Mānoa Falls. They reached the chain that blocked cars from going farther and parked beneath the trees. It was late, and the valley was wrapped in silence and heavy darkness. The two couples sat for a while talking inside the car. That was when Vance noticed something strange: two eyes, suspended in the air in front of them.

At first, he didn’t understand what he was looking at. But the longer he stared, the more dread crept in.

[{"type":"text","text":"Grabbing his date’s arm, he blurted out, “Look! Eyes!”"}]

She followed his gaze and screamed, as did his friend’s date when she looked up. In the back seat, Vance’s friend kept his head down, refusing to see for himself.

“No! No! I’m not looking!” he shouted when Vance demanded to know if he could see it too.

The hair rose on Vance’s neck, chicken skin running down his arms. In a rush of panic, he started the engine, threw the car in reverse, and sped down the road, not slowing until they were safely back in the residential streets of the valley.

Years later, Vance shared the story with a younger co-worker who had graduated from Roosevelt High School. The co-worker grew animated and hurried off to fetch an old yearbook. Flipping through the pages, he pointed out a photograph of students standing at the same chain that blocked the Mānoa Falls trail. In the picture, clear as day, were a pair of eyes. This time, they were not high up in the trees, but close to the ground. It wasn’t a trick of light or imagination. That picture, he said, is still in that old Roosevelt High School yearbook. Vance was shaken all over again.

His unease deepened when, on a tour years later, he listened to storyteller Glen Grant describe disembodied eyes seen across the island with warnings not to follow, for they beckoned people to the other side. Standing there listening to Glen’s stories, Vance’s wife turned to him, eyes wide, and whispered, “That’s exactly what you’ve been telling me all these years.”

Those strange encounters in the 1970s weren’t the last time someone would see something unusual there. Just a few years ago, while the trail was officially closed for maintenance, four friends decided to visit at night, hoping to capture evidence of something paranormal on video. They had already made stops at Morgan’s Corner and Tantalus Drive when one of them suggested the Mānoa Falls Trail.

[{"type":"text","text":"It was a moonless night, so he joked, “Guarantee get night marchers!”"}]

The group’s excitement overrode any hesitation that an individual might have had. Around midnight, they parked in the middle of the dark road, headlights shining on the closed gate. One man stayed behind in the car to take a call from his girlfriend, while the other three stepped out with their phones set to record. A cool breeze moved through the valley, carrying the damp scent of mud and rotting vegetation. Mosquitoes buzzed in their ears. One man held an EMF meter, but its lights stayed still and dark.

[{"type":"text","text":"Then came the first sign that something wasn’t right."}]

“Aw man, my phone died!” one of them shouted, and seconds later another man’s phone went black.

Confused, they huddled by the car, trying to make sense of the sudden power loss, while the fourth man inside continued his call without interruption. Out of the corner of his eye, one of the men caught movement by the trail. His blood went cold; not from thoughts of ghosts but of feral pigs. He grabbed a flashlight from the car, but the beam was weak, and the shadows at the gate were impenetrable. Uneasy, he climbed back inside the car and called to his friends, who had moved closer to the gate.

Several long minutes passed before the pair suddenly ran back and jumped into the vehicle. The driver started the engine and tore down the rough road, potholes rattling the tires, not slowing until they reached the residential neighborhood.

After they’d finally calmed down, the two men explained what happened. As they approached the gate, they saw a pair of white lights floating about four feet off the ground. They looked like two eyes. It was weird and confusing, and neither of them could figure out what they were looking at—two lights, about the same distance apart as a pair of eyes on someone’s face. But there was no face, no head, no body. The lights slowly seemed to drift closer toward them, and when they got about a foot in front of the gate, they blinked. That’s when the men took off running. I asked if they got it on video, but they did not.

“I wasn’t aiming the camera right at the lights, so all I got was bushes and then the blurry road as we were running back to the car. But seriously, we saw what we saw.”

I then asked if they would ever return to try to get whatever they saw on video, and he laughed and said, “Maybe. Probably not for a long time, but maybe.”

Gate to Manoa Falls Trail 2

<title>Disembodied eyes at Mānoa Falls Trail</title>

If you look out into the dark of night at this storied trail, something just might look back at you.

Disembodied eyes at Mānoa Falls Trail

Cheryl Tsutsumi

Cheryl Chee Tsutsumi

Aloha Spirit

Dr. Martina Kamaka grew up in a family whose ties to Hawaiian music and dance trace back more than a century. Her paternal grandfather, Samuel Kaiali‘ili‘i Kamaka, founded the renowned ‘ukulele manufacturing company Kamaka Hawai‘i in 1916. Her great-aunts sang and danced at the Kodak Hula Show and Royal Hawaiian Hotel for years. The tradition continues; for example, a cousin, Chris Kamaka, is a professional musician, and a niece, Skyler Kamaka, danced hula as Miss Hawai‘i 2012. 

But it was health care that captivated Kamaka from an early age. In middle and high school, she devoured books about famed nurses Florence Nightingale and Clara Barton. She shadowed nurses at St. Francis Hospital as a summer volunteer but discovered she was more interested in what the doctors were doing.

Today Kamaka is a professor in the Department of Native Hawaiian Health (DNHH) at the University of Hawaiʻi’s John A. Burns School of Medicine (JABSOM). Her epiphany about the merit of lāʻau lapaʻau (medicinal plants) came about when a misstep at home caused a partial tear of a left calf muscle in 2008.

“The pain was horrible; I couldn’t walk,” she said. “It couldn’t have happened at a worse time as I was supposed to leave for the Pacific Region Indigenous Doctors’ Congress at Waimea Plantation Cottages on Kaua‘i the next day.”

Kamaka knew such injuries usually take at least a few weeks to heal. How was she going to fulfill her role as the conference’s primary organizer? Inspired by the words of a visiting lāʻau lapaʻau practitioner, she called a cousin who is also highly regarded in that field. He came to her house, prepared a poultice of laukahi (plantain) and salt, and secured it to her leg with a ti leaf and an Ace bandage.

“He said, ‘Leave it on for three days, and you'll be good,’” Kamaka said. “I went to the conference using crutches. After three days, I took the poultice off, and, oh my goodness, I could walk without pain! I even danced hula two days later! Prior to that, I didn’t use a lot of Hawaiian medicine, but because of that experience, I became more passionate about it.”

In 2005, when JABSOM’s new campus opened on 10 acres of the Kaka‘ako waterfront, Kamaka was a member of the team that created a māla lāʻau lapaʻau (medicinal garden) there. Twenty-one species of native and Polynesian-introduced plants used for healing are now growing in that 3,300-square-foot oasis.

Kamaka takes first-year medical students into the māla to discuss its history and introduce each plant’s medicinal properties. For one workshop, she partners with Dr. Dee-Ann Carpenter, an associate professor in the DNHH who received some lāʻau lapaʻau training and teaches students the protocols for gathering plants.

“They make simple medicines in the māla,” Kamaka said. “For example, they grind ‘alaea [iron-rich clay] and dried ʻōlena [turmeric] with a mortar and pestle, then add freshly squeezed lemon juice and honey to make a medicine that alleviates colds and coughs.

These types of cultural experiences are eye-opening for students because many of them are not from Hawai‘i, and most local students’ exposure to Hawaiian history and culture is limited.

Watching over the garden is an ahu (altar), built by fitting stones together without mortar. Large stones were collected from throughout Hawai‘i, from its lowest point (Kamaʻehuakanaloa, an active submarine volcano off the southeastern coast of Hawai‘i island) to its highest point (Maunakea volcano on Hawai‘i island). 

Some of the small stones filling the center of the ahu were brought by indigenous visitors from their homelands in Asia, the South Pacific and the Americas.

The four cornerstones honor the physicians who were instrumental in establishing the DNHH in 2003: Dr. Kekuni Blaisdell, Dr. Ben Young, Dr. Naleen Andrade and Dr. Marjorie Mau, the founding chair of the department, which focuses on the health status of Native Hawaiians.

Prior to Western contact, historical accounts indicate Hawaiians were robust, spared from diseases such as smallpox, measles and tuberculosis largely because they were isolated from the rest of the world. Hawai‘i’s first settlers must have been hardy indeed to have made long transpacific voyages of well over 2,000 miles from places such as Tahiti and the Marquesas.

Kamaka’s own stint as the medical officer aboard the November 2014 Waitangi-to-Auckland segment of Hōkūleʻa’s Mālama Honua Worldwide Voyage supports that. The 150-nautical mile leg lasted a month because the canoe frequently anchored in ports along the way for tours and educational presentations.

“Even though it was a coastal sail, living on a canoe, exposed to the elements, is challenging,” Kamaka said. “Common things I treated included stomach problems, skin and respiratory infections, and joint and muscle injuries.”

Doctors Mau and Carpenter had split a previous two-month journey from Tahiti to Samoa on Hikianalia

 Hōkūleʻa’s companion canoe. They added a kit of salves and tinctures containing ingredients such as ‘ōlena and nīoi (red pepper) to the Western apothecary aboard the canoes.

“That lāʻau lapaʻau kit proved to be so popular it had to be replenished for my part of the voyage,” Kamaka said. “My fellow crew members also preferred to use it rather than the Western medicines.”

As the coordinator of the DNHH’s Cultural Competency Curriculum Development program, Kamaka is the lead instructor for courses covering topics such as Hawaiian history, Native Hawaiian health disparities and introductions to traditional healing practices — lāʻau lapaʻau, lomilomi massage and ho‘oponopono (conflict resolution).

“I think it’s important for students to be aware that these practices are happening in our community and that they can tap into those resources for patients, if that’s appropriate,” Kamaka said. “I like to tell them the land where JABSOM stands used to be Honolulu’s dump. There was a huge incinerator there, too. But what was once a repository for garbage is now a place of peace, beauty, inspiration, enlightenment and healing. It’s a wonderful metaphor.”

Mālama the Māla

Workdays at the garden are open to the public and usually held on the fourth Thursday of each month from 3:30 to 5 p.m. Upcoming dates are June 26, July 24 and August 28. Advance registration is recommended.

In addition, groups can arrange a māla tour or service-related activity. Led by JABSOM students, faculty and/or staff from the Native Hawaiian Center of Excellence, a division of the DNHH, the experience ranges from 30 minutes to three hours, depending on the request. There’s no cost, but tax-deductible donations to the University of Hawai‘i Foundation-Native Hawaiian Center of Excellence fund are appreciated.

Email nhcoe@hawaii.edu for more information and to sign up for tours and workdays.

The Healing Power of Plants

Here are four commonly used lāʻau lapaʻau in JABSOM’s māla.

‘Uhaloa (sleepy morning)
Its leaves are used to make a tea to treat respiratory infections such as asthma and colds. The bark is chewed to alleviate sore throat.

‘Ōlena (turmeric)
‘Ōlena has anti-inflammatory properties. Freshly extracted juice is used topically to clear sinus and external ear infections.

Pōpolo (black nightshade)
An eyewash is made from its leaves, which can also be chewed or brewed into a tea as a remedy for respiratory infections.

Kukui (candlenut tree)
Poultices using its leaves can reduce swelling and bruises. The sap at the top of the nut’s hull has antifungal properties. Oil from the nut is a moisturizer that can soothe eczema. The nut can also be used a laxative, and, interestingly, consuming the flowers can stop diarrhea.

Kamaka 2 16x9

<title>Uncles and Aunties: Dr. Martina Kamaka brings Hawaiian practices to medicine</title>

Dr. Martina Kamaka comes from the Kamaka family noted for music but medicine has been her muse since childhood. Now she is a professor in the Department of Native Hawaiian Health at the University of Hawaiʻi’s John A. Burns School of Medicine. Part of her kuleana is the māla lāʻau lapaʻau (medicinal garden) of native and Polynesian-introduced plants used for healing that grow in a 3,300-square-foot oasis — which you can visit yourself on an upcoming public work day in the garden.

Hawai‘i Scene on Social: Going big

Kady Pascual

Social Media Editor

More in Hawaiʻi Scene on Social

Hawai‘i Scene on Social: Dreams do come true

Hawai‘i Scene on Social: Take a trip

Hawai‘i Scene on Social: Too busy vibing

Hawai‘i Scene on Social: It’s October 1st

Most read

Hawai‘i Scene on Social: Going big

Authors

Kady Pascual

Social Media Editor

More in Hawaiʻi Scene on Social

Hawai‘i Scene on Social: Dreams do come true

Hawai‘i Scene on Social: Take a trip

Hawai‘i Scene on Social: Too busy vibing

Hawai‘i Scene on Social: It’s October 1st

Most read