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