Tom Yamachika
Tom Yamachika is president of the Tax Foundation of Hawaiʻi.
Latest from Tom Yamachika
Community Voices: Changes to the solar credit
SB3125 proposes a few significant changes to the credit, making the solar industry unhappy. If the bill is enacted, here's what timelines taxpayers should know.
Tom YamachikaMay 25, 2026
Community Voices: Keep following the yellow brick road
A look at more Hawaiʻi tax bills on their way to Gov. Green’s desk.
Tom YamachikaMay 18, 2026
Community Voices: Follow the yellow brick road
Stay tuned for further news on the bills advancing toward the Land of Oz.
Tom YamachikaMay 11, 2026
Community Voices: Deciphering the budget
Tom Yamachika, president of the Tax Foundation of Hawaiʻi, breaks down one of the budget bill entries and provides a resource that further explains the budgeting processes and appropriations.
Tom YamachikaMay 05, 2026
Community Voices: What’s dead — for now
Tax Foundation of Hawaiʻi takes a look at "bills that had enough support to pass from one chamber to the other; the fact that most of these are House bills simply means that the Senate, this year, was less inclined to move ideas forward for further discussion."
Tom YamachikaApril 28, 2026
Community Voices: Where’s your second tax return — part 2
Tax Foundation of Hawaiʻi details its latest win at the Legislature — submitting a redraft for HB2429 in testimony that would have forced residents to file a second, publicly available, tax return. Conference Committee meetings now begin.
Tom YamachikaApril 20, 2026
Community Voices: Conveyance Tax Fright
The Legislature is advancing bills to increase the conveyance tax on properties sold in Hawai‘i, without revealing by how much. The are "Blankety Blank" bills, with the most important numbers left out. Early drafts, however, did propose rate increases as much as four times higher than current rates.
Tom YamachikaApril 14, 2026
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