STAND. COM. REP. NO. 1200

                                   Honolulu, Hawaii
                                                     , 1999

                                   RE:  S.C.R. No. 102
                                        




Honorable Norman Mizuguchi
President of the Senate
Twentieth State Legislature
Regular Session of 1999
State of Hawaii

Sir:

     Your Committee on Labor and Environment, to which was
referred S.C.R. No. 102 entitled:

     "SENATE CONCURRENT RESOLUTION REQUESTING THE APPOINTMENT OF
     A STUDY GROUP TO RECOMMEND ENVIRONMENTAL TAXES AND REDUCTION
     OF OTHER TAXES,"

begs leave to report as follows:

     The purpose of this measure is to request the Governor to
appoint a study group to consider the advantages and
disadvantages of levying environmental taxes.

     The Department of Taxation commented on this measure.
Hawaiian Electric Company testified in opposition to the measure.

     Your Committee finds that the study requested in this
measure can provide valuable information for future discussions
regarding changes to the State's tax structure.

     As affirmed by the record of votes of the members of your
Committee on Labor and Environment that is attached to this
report, your Committee concurs with the intent and purpose of
S.C.R. No. 102, and recommends that it be referred to the
Committee on Ways and Means.


 
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                                   STAND. COM. REP. NO. 1200
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                                   Respectfully submitted on
                                   behalf of the members of the
                                   Committee on Labor and
                                   Environment,



                                   ______________________________
                                   BOB NAKATA, Chair

 
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