Tom Yamachika
Tom Yamachika is president of the Tax Foundation of Hawaiʻi.
Latest from Tom Yamachika
Community Voices: Additional car tax dead for now
This session, the Senate Transportation Committee saved all of us the trouble of worrying about HB2030's fate. It deferred the bill.
Tom YamachikaApril 06, 2026
Community Voices: Where’s your second tax return?
If passed, HB2429 would require you to file not just one tax return but two — and one of them will be open to the public.
Tom YamachikaMarch 30, 2026
Community Voices: Halftime report on tax bills
Gambling and recreational marijuana bills are dead but plenty of other new tax increases and incentives are still alive as bills cross over in the Hawai‘i state Legislature.
Tom YamachikaMarch 24, 2026
Community Voices: A taxing debate
House and Senate bills in motion, if adopted, will define our state income taxes for the next several years. Letʻs take a closer look.
Tom YamachikaMarch 17, 2026
Community Voices: Rental car loophole
Various bills in the Legislature propose to require car rental companies to pay 4.5% when they buy or import cars.
Tom YamachikaMarch 10, 2026
Community Voices: The Cruise Fee Quandary
The state argues that the Green Fee isn’t a tax on maritime traffic but the cruise ship industry says otherwise.
Tom YamachikaMarch 03, 2026
Community Voices: Use that hoarded tuition and fees now
If this special fund – almost $429 million as of June 2025 – cannot be deployed now by The University of Hawaiʻi, lawmakers will try to beat it out of the taxpayers, now.
Tom YamachikaFebruary 23, 2026
Community Voices: Pause versus stop
Amid a $3 billion budget shortfall, here's a proposal: no changes to tax cuts in 2026 and pause the tax cuts planned for 2027 through 2029.
Tom YamachikaFebruary 16, 2026
Community Voices: Idle Land and Natural Resources funds
The state Department of Land and Natural Resources has racked up some unencumbered balances from its State Parks Special Fund, the Special Land and Development Fund, the Turtle Bay Conservation Easement Special Fund, and more.
Tom YamachikaFebruary 10, 2026
Community Voices: Tax versus Judiciary
There are two Hawaiʻi Supreme Court cases pending that involve fights over the extent to which courts can get involved with the Department of Taxation.
Tom YamachikaFebruary 03, 2026
Community Voices: New year, new variance
One way agencies can continue striving for improvement in their service to Hawaiʻi’s people is by filling out variance reports, and for legislators to facilitate that improvement.
Tom YamachikaJanuary 27, 2026
Community Voices: More idle special funds, this time in ag
Tax Foundation of Hawaiʻi takes a look at the state Department of Agriculture and Biosecurity's 2026 Report on Non-General Fund Appropriations, and some projections aren't adding up.
Tom YamachikaJanuary 19, 2026
Community Voices: No need for idle DOE funds
Will the state Department of Education spend its money or just keep asking lawmakers for more?
Tom YamachikaJanuary 12, 2026
Community Voices: Complete this Word Find for a hidden message
A creative recap of the past year by the Tax Foundation of Hawai‘i with 26 key words and phrases having to do with government.
Tom YamachikaJanuary 08, 2026
Community Voices: The tax side of charitable giving in Hawai‘i
Is your giving deductible, or not? It depends. The Tax Foundation of Hawai‘i has advice.
Tom YamachikaDecember 30, 2025
Community Voices: Gaming this year?
Gambling that the Hawai‘i state Legislature just might explore legalized — and taxed — gambling in the upcoming session, here are some of the complications lawmakers will have to keep in mind.
Tom YamachikaDecember 25, 2025
Community Voices: Making a federal case out of the Green Fee
The Cruise Line Industry Association has taken the unusual step of filing suit against Hawai‘i's new Green Fee in federal court.
Tom YamachikaDecember 08, 2025
Community Voices: Pitfalls in Hawai‘i tax appeals
When the Hawai‘i state Department of Taxation audits taxpayers, it sends them guidance about the legal process. But the guidance is 20 years old, and could lead taxpayers to do the wrong things in protecting themselves.
Tom YamachikaDecember 01, 2025
Community Voices: Student loan forgiveness gets complicated
Student loan forgiveness has been tied to working for the government or for certain nonprofits. Under new federal rules, that might depend on whether the state or local government, or nonprofit, engages in "substantial illegal activities" in the eyes of the federal government
Tom YamachikaNovember 17, 2025
Community Voices: Health care providers might be overcharging on Hawai‘i taxes
Here's how some medical bills might run afoul of Hawai‘i tax laws in overcharging on the GET.
Tom YamachikaNovember 10, 2025
Community Voices: The TATmas Tree
Department of Hawaiian Home Lands is the latest state entity looking for dedicated funding via yet another increase to the Transient Accommodations Tax — but there are problems with both raising this tax repeatedly, and using it for automatic spending that never goes through the normal budgeting process. Here are some solutions.
Tom YamachikaNovember 04, 2025