Tom Yamachika
Tom Yamachika is president of the Tax Foundation of Hawaiʻi.
Latest from Tom Yamachika
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
Community Voices: Spend that money, Vought is watching
It's going to be hard to defend federal block grants for Native Hawaiian housing from budget cuts when state officials are leaving tens of millions of dollars unspent.
Tom YamachikaOctober 28, 2025
Community Voices: Even More TANF Hoarding
While federal cuts to spending on the states for social service gets headlines, the fact is, Hawai‘i has been letting federal money sit unspent — more than $400 million so far. Here's what the money could help with in the Islands if the state would only use it.
Tom YamachikaOctober 21, 2025
Community Voices: Rebelling against the culture of silence
Too often, state government operates behind walls of consensus and secrecy that leave the public in the dark.
Tom YamachikaOctober 14, 2025
Community Voices: Nonresident withholding, six years later
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.
Tom YamachikaOctober 07, 2025
Community Voices: What's happening with state and local tax deductions
What Hawai‘i taxpayers need to know about changes to the SALT deductions.
Tom YamachikaSeptember 30, 2025
Community Voices: Your money stays in Vegas — then the IRS wants some
A trip to Hawai‘i's Ninth Island could have tax ramifications, if you're writing off gambling losses to offset gambling gains. Here's how the One Big Beautiful Bill Act is changing those equations, and a look at what the State of Hawai‘i will have to consider regarding its own gambling taxes.
Tom YamachikaSeptember 23, 2025
Community Voices: Charitable giving under the One Big Beautiful Bill Act
Hawai‘i's nonprofits rely on charitable contributions from generous individuals. Here's what you need to know about the new tax rules for writing off these donations on your taxes.
Tom YamachikaSeptember 14, 2025
Community Voices: No tax on tips
A closer look at what "no tax on tips" in the federal One Big Beautiful Bill Act means for Hawai‘i's workers and employers.
Tom YamachikaSeptember 02, 2025
Community Voices: Classroom heat
The Department of Education spent $100 million on classroom air conditioners. Now the Hawai‘i State Auditor finds that the DOE has no idea where the money went.
Tom YamachikaAugust 25, 2025
Community Voices: No tax on overtime
Here's what the "no tax on overtime" provisions of the One Big Beautiful Bill Act will mean for your pocketbook.
Tom YamachikaAugust 18, 2025
Community Voices: Encumbrance for the stadium
Under the State of Hawai‘i's constitution and accounting rules, the $350 million budgeted for a new stadium has lapsed, and yet authorities are proceeding as if it hadn't.
Tom YamachikaAugust 11, 2025
Community Voices: Constitutional expenditure controls
Over the past 50 years, the Hawai‘i state Legislature has steadily whittled away at constitutional controls over its spending.
Tom YamachikaAugust 04, 2025
Community Voices: Pay for no work
In Hawai‘i's broken civil service system, hundreds of state workers are getting paid to do nothing while investigations into their job performance linger.
Tom YamachikaJuly 28, 2025