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Hawai'i Skies

Today's Hawai‘i Skies was captured by Chris Mueller at Kailua Beach. "Took my usual long morning daily walk to reconnect with my creator, greeted by his paint brushed sky."

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<title>Hawaiʻi Skies: Paint brushed sky</title>

Today's Hawai‘i Skies was captured by Chris Mueller at Kailua Beach.

Hawaiʻi Skies: Paint brushed sky

Today&#039;s Hawai‘i Skies was captured by Chris Mueller at Kailua Beach. &quot;Took my usual long morning daily walk to reconnect with my creator, greeted by his paint brushed sky.&quot; To submit your Hawai&#039;i Skies photo, visit us online or email: general@alohastatedaily.com For the latest news of Hawai‘i, sign up here for our free Daily Edition newsletter.

Christian Shimabuku Headshot

Christian Shimabuku

Sports

Saint Louis alumnus Tua Tagovailoa was released by the Miami Dolphins on Monday morning, making Tagovailoa a free agent and giving the ‘Ewa Beach native a fresh start. 

Tagovailoa, 28, was the fifth overall pick of the 2020 NFL Draft by the Dolphins, spending all six of his professional seasons in Miami. His time with the Dolphins was marked with inconsistency and injury issues, particularly a handful of concussions suffered during multiple seasons. Prior to going pro, Tagovailoa's junior season was cut short by a fractured hip and concussion, raising question marks about his health before his NFL career even began. 

Tagovailoa's long-term health was a topic of consternation beginning in the 2022 season, back when he suffered two concussions during the season. He showed flashes of brilliance in the 2023 season, playing all 17 games while leading the league with 4,624 passing yards. With his five-year rookie contract set to expire, the Dolphins signed him to a four-year, $212.4 million extension prior to the 2024 season that was set to keep him in Miami through the 2028 season. 

In 2024, Tagovailoa was limited to 11 games as he suffered another concussion and also missed games due to hip soreness. Following his return, he stated he never considered immediate retirement. 

Though healthy in 2025, Tagovailoa was benched for the team's final three games after throwing 15 interceptions in his 14 games. He went 6-8 as a starter, the first time he went under .500 as a starter in his entire career. 

By releasing Tagovailoa from his contract, the Dolphins own an NFL record $99.2 million in dead cap money — $67.4 million in 2026 and $31.8 million in 2027. Tagovailoa is owed his entire $54 million in guaranteed salary by the Dolphins in 2026, minus the $1.3 million Tagovailoa could sign for elsewhere on a minimum deal. 

On Monday, multiple NFL insiders reported that Tagovailoa is poised to sign a one-year deal with the Atlanta Falcons, though the deal cannot become official until the start of the new league year on Wednesday. The Falcons currently have just one other quarterback on their roster in 25-year-old Michael Penix, who tore his ACL during a Week 11 game against the Carolina Panthers on Nov. 16, 2025. 

Both the Dolphins and Tagovailoa took to social media to thank each other on Monday. 

In other NFL moves involving players with Hawai‘i ties, Kahuku alumnus Alohi Gilman signed a three-year, $24.75 deal with the Kansas City Chiefs. Saint Louis alumnus Marcus Mariota signed a one-year, $7 million deal to stay with the Washington Commanders, while Punahou alum 

 signed a two-year, $13 million extension with the Houston Texans, setting a record for largest average annual value, surpassing Harrison Butker of the Chiefs, who makes $6.4 million a year. 

Tua Tagovailoa 111325

<title>Tua Tagovailoa released by Miami Dolphins, set to sign with Atlanta Falcons</title>

Tagovailoa had been with the Dolphins since getting selected fifth overall in the 2020 NFL Draft.

Tua Tagovailoa released by Miami Dolphins, set to sign with Atlanta Falcons

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Tom Yamachika

Viewpoints

There are a number of bills in this year’s Legislature that seek to raise revenue by closing a “loophole” in our General Excise Tax Law. But is it really a loophole?

When a wholesaler sells tangible personal property to a retailer and that retailer resells it, the wholesaler is taxed at 0.5% and the retailer is taxed at 4.5%. Under a law that has been on the books since 1971, the same thing happens when the wholesaler sells to someone who rents out the property as a service to others. The theory expressed at that time was that the state will get its 4.5% tax on the rental income, whether the property is a car, boat, or backhoe.

The bills in the Legislature propose to require car rental companies to pay 4.5% when they buy or import cars. HB 1937 / SB 2394 would use the additional money for teacher temporary hazard pay. HB 2575 / SB 2594 would fund an additional position in the Department of Taxation. HB 2586 / SB 2784 would funnel the money to the Department of Hawaiian Home Lands.

Some Op-Ed pieces that ran in the Star-Advertiser argued that allowing car rental companies the 0.5% rate is a loophole that needs to be closed.  On Feb. 27, 

the Star-Advertiser published an editorial

 agreeing with that proposition. They even had a few things to say about us… but I’ll get to that later.

We aren’t convinced that there is a loophole in the current law.

The bill proponents and the editorial complain that car rental businesses use the cars here just for a few years and then ship them off to the Mainland where car sales aren’t subject to GET, so there is only a short period when 4.5% GET is imposed. But if a retailer imports an article and then sells it immediately to an out-of-state buyer, the 0.5% rate still applies to the retailer’s purchase, even though no 4.5% GET is captured anywhere in the economic stream. In response to our observation that car rental companies are no different from renters of industrial equipment or farm machinery, the editorial argues that “industry equipment rentals are typically closer to the production stage of a business operation, where taxation can be traced directly to a cost of doing business; for car-rental companies, however, vehicles 

 the business.” But what does that even mean? If I am going to an equipment rental company to rent a backhoe for a construction project, isn’t that backhoe the business?

The editorial also says, “the reliably anti-tax Tax Foundation of Hawaiʻi warns of potential litigation. The Tax Foundation’s argument that this tax would be ‘selective application’ of the law doesn’t hold, however, if the Legislature modifies tax law.” But that’s not what we said, and we certainly didn’t threaten litigation. We certainly recognize that the Legislature has the right to muck up the General Excise Tax law if it wants to, so we suggested that if it wants to raise taxes on this industry only, it could do so by hiking the Motor Vehicle and Tour Vehicle Surcharge Tax.

The editorial does say something with which we strongly agree: “To preserve maximum flexibility, the [Legislature] must first rule out any advance earmarking of revenues. In today’s shaky political and economic reality, potential crises loom on a daily basis, and it would be foolish to channel all new revenues to one cause.” Nevertheless, we always seem to be knee-deep in bills suggesting or demanding tax earmarks, with their proponents clamoring for a “dedicated funding source.” Those are the real loopholes in our public finance system, and it is our hope that the Legislature recognizes them as such and begins to get rid of them instead of made-up ones touted by partisan proponents.

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<title>Community Voices: Rental car loophole</title>

Various bills in the Legislature propose to require car rental companies to pay 4.5% when they buy or import cars.

Community Voices: Rental car loophole

Kelli Shiroma Braiotta Headshot

Kelli Shiroma Braiotta

Food & Dining

 is more than just a café for business owner Marisa McKnight. It’s a way to connect people and “get in touch with the community,” she says.

“I did a career change; I always wanted to own something,” explains McKnight, who used to work as an accountant. “I needed to do something for myself and regain my purpose.

“I thought, ‘I love cafes;’ I thought of multiple things that I could do with a space,” she adds. “I’ve been building this (concept) since last year.”

Lil T Cup Café officially opened toward the end of last December in ‘Aiea Town Square, in the former space of Hughley’s Southern Cuisine.

“My mom’s name is Lily, so the ‘Lil’ is for Lily,” McKnight says, of the business’s name. “The ‘T’ is for my auntie Thelma. I put the two women who made me who I am in the name. It came out to be ‘Lil T Cup’ … they both love tea.”

The café offers a variety of coffees and teas, housemade baked goods, sandwiches and plates. Besides its food and drinks, though, McKnight wanted the space to be known for its welcoming atmosphere.

“It’s known for the vibe — when you come in, how you feel, how we greet people,” she says.

[{"type":"text","text":"The business prides itself on sourcing locally when possible."}]

“Our coffee and tea are from the Big Island,” McKnight says. “We try to support local; we’re using 100% Kaʻu coffee.”

Popular drinks so far include the cookie milk latte ($8-$8.75) and Ha-Y-an (Hawaiian … get it?) latte ($7.50-$8.25). The cookie milk latte is like a cookies and cream latte; it comprises vanilla, honey, cookies and cream and vanilla cold foam.

[{"type":"text","text":"Meanwhile, the Ha-Y-an latte features a mix of taro and coconut."}]

[{"type":"text","text":"The biz also offers specialty cold brews."}]

“Our cold brews are good because they’re made with Mānoa chocolate,” McKnight says. “It’s not bitter; there’s a good hint of chocolate in them.”

Dishes range from salads and sandwiches to heartier plates. If you’re craving breakfast, opt for da fried rice plate ($13) — two scoops of fried rice, two eggs and four pieces of bacon — or ube avocado toast ($10; add bacon and an egg for an additional $2 each).

Da “make your own musubi” plate ($15) features deconstructed musubi. The plate includes four pieces of marinated teriyaki Spam served over furikake sushi rice with six pieces of nori and pickled vegetables.

“We also have banana bread French toast,” McKnight says. “We make our banana bread in house; we make a lot of our desserts in house.”

The tonkatsu pork plate — featuring crispy, panko-crusted pork cutlet drizzled with tonkatsu sauce — is another customer favorite. Be on the lookout for any featured specials; if specials — like the fried rice — sell well, they’ll be added to the café’s regular menu.

The business is celebrating its grand opening this Saturday, Feb. 14. The first 10 customers at the grand opening will get a free 10-ounce cold brew. Every customer who makes a purchase will get a chance to spin a wheel to win free samples and prizes. 

“I’m looking forward to seeing this place thrive, and being able to grow and expand,” McKnight says. “I want to continue to show other women out there that you can do what you put your mind to.”

Open 7 a.m. to 3 p.m. Mondays to Fridays, 10 a.m. to 3 p.m. Saturdays

Hawaiʻi Skies: Paint brushed sky

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Authors

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