STAND. COM. REP. NO. 961-00

                                 Honolulu, Hawaii
                                                   , 2000

                                 RE: S.B. No. 2941
                                     




Honorable Calvin K.Y. Say
Speaker, House of Representatives
Twentieth State Legislature
Regular Session of 2000
State of Hawaii

Sir:

     Your Committee on Judiciary and Hawaiian Affairs, to which
was referred S.B. No. 2941 entitled: 

     "A BILL FOR AN ACT PROPOSING AN AMENDMENT TO ARTICLE VII,
     SECTION 3, OF THE STATE CONSTITUTION TO PROVIDE FOR THE
     APPOINTMENT OF A TAX REVIEW COMMISSION EVERY TEN YEARS.,"

begs leave to report as follows:

     The purpose of this bill is to propose a constitutional
amendment that would extend the interval between convening Tax
Review Commissions from five years to ten years.

     Your Committee finds that ten year intervals between
convening Tax Review Commissions is appropriate and sufficient
for examination of the State's tax structure. 

     Testimony in support of this measure was submitted by the
State Department of Taxation and Hawaii Society of Certified
Public Accountants.

     As affirmed by the record of votes of the members of your
Committee on Judiciary and Hawaiian Affairs that is attached to
this report, your Committee is in accord with the intent and
purpose of S.B. No. 2941 and recommends that it pass Second
Reading and be referred to the Committee on Finance.


 
 
 
 
 
                                 STAND. COM. REP. NO. 961-00
                                 Page 2

 
                                   Respectfully submitted on
                                   behalf of the members of the
                                   Committee on Judiciary &
                                   Hawaiian Affairs,



                                   ______________________________
                                   ERIC G. HAMAKAWA, Chair