Tom Yamachika
Tom Yamachika is president of the Tax Foundation of Hawaiʻi.
Latest from Tom Yamachika
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