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Entries for 'Tom Yamachika'

Sunday, December 18, 2016
Hawaii Retroactive Tax Hikes Every Year
By Tom Yamachika @ 4:01 AM :: 5709 Views :: Hawaii History, Taxes

People get viscerally upset when you tell them they need to follow a rule they didn't know and couldn't have known....

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Sunday, December 11, 2016
Taxes Reaching Back into the Past?
By Tom Yamachika @ 4:01 AM :: 3846 Views :: Taxes

If Dot Foods loses, none of us is safe....

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Sunday, December 4, 2016
Coordinated Action Needed to Address Homelessness
By Tom Yamachika @ 4:01 AM :: 4475 Views :: Homelessness

Coordinated action is not what our government normally does....

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Sunday, November 27, 2016
Zombie States – Hawaii Is No. 6
By Tom Yamachika @ 4:37 AM :: 4583 Views :: Hawaii State Government

...financially “dead” but are somehow shambling on....

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Sunday, November 20, 2016
What TrumpTax May Mean For Hawaii
By Tom Yamachika @ 5:08 AM :: 4389 Views :: Taxes

The result of the general election earlier this month raises the possibility of a high magnitude shake-up in our federal tax system....

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Sunday, November 13, 2016
Tax Appeal Court Strikes Down Honolulu’s “Residential A”
By Tom Yamachika @ 4:01 AM :: 4548 Views :: Taxes

...the classification ran afoul of three protections that the U.S. Constitution, and, to some extent, the Hawaii Constitution, provide under the Commerce Clause, the Equal Protection Clause, and the Privileges and Immunities Clause....

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Sunday, November 6, 2016
When Is an Interstate Agreement Not an Agreement?
By Tom Yamachika @ 5:01 AM :: 3617 Views :: Taxes

For a very long time, states have been wrestling with the problem of how much to tax entities operating in more than one state....

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Sunday, October 30, 2016
Do Some Benefits For State Retirees Still Make Sense?
By Tom Yamachika @ 5:14 AM :: 5347 Views :: Hawaii State Government, Labor

In 2016, Hawaii ranked 40th among the states with an OPEB funding ratio of 29.2 percent....

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Sunday, October 23, 2016
What Californians Found Out about Hollywood Credits
By Tom Yamachika @ 5:01 AM :: 4591 Views :: Tax Credits

...the tax credit program boosted California’s economy only minimally, if at all....

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Sunday, October 16, 2016
Squirreling Away More Funds for the Zoo
By Tom Yamachika @ 5:01 AM :: 4900 Views :: Honolulu County, Ethics, Taxes

In March, the Honolulu Zoo was denied re-accreditation by the Association of Zoos and Aquariums (AZA) for the first time in its 100-year history....

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Sunday, October 9, 2016
DHHL: Can’t Spend $60M, Asks for $500M
By Tom Yamachika @ 5:01 AM :: 4844 Views :: DHHL

One year ago, DHHL was sitting on about $55 million in federal funds unspent, as a result of which HUD stopped providing additional funding....

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Sunday, October 2, 2016
Fuel for Thought
By Tom Yamachika @ 5:01 AM :: 3770 Views :: Taxes

...a $4 million federal grant to come up with a “reimagining” of the taxes we currently pay....

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Sunday, September 25, 2016
Don’t Cry for Me, Cupertino
By Tom Yamachika @ 5:01 AM :: 3873 Views :: Taxes

...Apple owed Ireland 13 billion euros....

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Sunday, September 18, 2016
Taxation Boards of Review: Facing Extinction
By Tom Yamachika @ 5:01 AM :: 3650 Views :: Taxes

In Hawaii, we have a beast called a Taxation Board of Review that is quickly following the dodo bird down the path to extinction....

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Sunday, September 11, 2016
Caldwell's Plan: Make Military Families Pay for Rail
By Tom Yamachika @ 5:01 AM :: 5743 Views :: Ethics, Rail, Taxes

It seems that 15%-20% of our surcharge is being paid by “tourists” in the strict sense, but when you include military families and the federal government you do come up with a percentage closer to a third....

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Sunday, September 4, 2016
Mythbusting HART, Part 1
By Tom Yamachika @ 5:01 AM :: 5613 Views :: Rail, Taxes

Divide $200 million by 1 million people, and you get $200 a year per person....

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Sunday, August 28, 2016
Why Don’t We Even Look at the Regulation?
By Tom Yamachika @ 5:01 AM :: 4290 Views :: Small Business
“...Hawaii Regulatory Licensing Reform Act....”
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Sunday, August 21, 2016
GEMS as a Target for Raiding?
By Tom Yamachika @ 5:01 AM :: 6784 Views :: Energy, Ethics, Taxes

...it is very tempting when lawmakers find a large cache of unused money....

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Sunday, August 14, 2016
The Little Engine that Could?
By Tom Yamachika @ 5:01 AM :: 3894 Views :: Taxes

...it’s daunting to add up the numbers that are being bandied about....

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Sunday, August 7, 2016
Aftermath of the Maui Hospital Benefits Veto Override
By Tom Yamachika @ 5:01 AM :: 7133 Views :: Maui County, Health Care, Labor

...what happens if a benefit plan does get disqualified? According to the IRS’ website, there are potentially severe consequences to the employer, the employees, and the plan itself....

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Sunday, July 31, 2016
Time for the Subcontract Deduction to Be Upended? Hafa Adai!
By Tom Yamachika @ 5:01 AM :: 4525 Views :: Taxes

The special treatment applies only to subcontractors....

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Sunday, July 24, 2016
The “Turn Back the Clock Award”
By Tom Yamachika @ 5:01 AM :: 4113 Views :: Taxes

...a tax bill that tries to reverse progress made toward fairness and taxpayer rights....

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Sunday, July 17, 2016
No Tax Hike? Then Wait 20 Years for Your Roads!
By Tom Yamachika @ 5:01 AM :: 4120 Views :: Ethics, Taxes

...the Code doesn’t require an earmarked tax before an agency can commit....

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Sunday, July 10, 2016
Shady Deals? Honolulu Grants in Aid
By Tom Yamachika @ 5:01 AM :: 6001 Views :: Honolulu County, Ethics

...it looks bad for individual council members to secure money for such organizations....

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Sunday, July 3, 2016
General Excise Tax Hits Charities Twice
By Tom Yamachika @ 5:01 AM :: 3898 Views :: Taxes

...the Department has been raking in the retail rate GET from both the charities and the catering providers....

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Sunday, June 26, 2016
Condominium and Community Associations: File or Else!
By Tom Yamachika @ 5:01 AM :: 4687 Views :: Taxes

Someone needs to take remedial action before the thermonuclear bomb hits....

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Sunday, June 19, 2016
Charter School Corruption Mirrors State Government
By Tom Yamachika @ 5:01 AM :: 4195 Views :: Education K-12, Ethics

Many agencies relish the ability to spend public money with little or no accountability....

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Sunday, June 12, 2016
Why Do We Tax Shipping?
By Tom Yamachika @ 5:01 AM :: 7992 Views :: Jones Act, Taxes, Cost of Living

...making the shipping more expensive and thereby directly adding to the cost of living....

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Sunday, June 5, 2016
What Will We Do Next for Maui Hospital Workers?
By Tom Yamachika @ 5:01 AM :: 6027 Views :: Maui County, Health Care, Labor

"All patients of all ages will be negatively impacted by service cuts, so please support privatization.”

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Sunday, May 29, 2016
Will They Come for You Next?
By Tom Yamachika @ 5:01 AM :: 4136 Views :: Taxes

A U.S. Supreme Court case decided in April shows us the extent to which some tax agencies will go in order to enforce their laws....

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Sunday, May 22, 2016
How Taxes Work
By Tom Yamachika @ 5:01 AM :: 4438 Views :: Taxes

Every day, ten men go out for dinner....

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Sunday, May 15, 2016
Organically Grown Tax Credits on Way to Governor
By Tom Yamachika @ 5:01 AM :: 5170 Views :: Agriculture, GMOs

If this credit does indeed become law, expect to see a lot of begging and pleading....

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Sunday, May 8, 2016
Transient Oriented Schools: Impacting Housing Costs
By Tom Yamachika @ 5:01 AM :: 5210 Views :: Education K-12, Rail

Forced exactions to fund our government don’t always come from taxing agencies....

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Sunday, May 1, 2016
Much Ado About Nothing – The Hawaii Legislature Edition
By Tom Yamachika @ 5:01 AM :: 5083 Views :: Energy, Ethics

Today we are looking at a bill in our Legislature that contains nothing....

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Sunday, April 24, 2016
Organically Growing Tax Credits
By Tom Yamachika @ 5:01 AM :: 6896 Views :: Agriculture, Tax Credits, GMOs

Renewable fuel proponents took another shot this year at enacting a renewable fuels credit....

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Sunday, April 17, 2016
Begging for a Piece of the Hotel Room Tax Pie
By Tom Yamachika @ 5:01 AM :: 3396 Views :: Taxes

On Friday, April 1, April Fool’s Day, a respectable delegation of county politicians gathered in the House Finance Committee hearing room....

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Sunday, April 10, 2016
Hawaii Fuel Tax: Schizophrenia in Motion
By Tom Yamachika @ 5:01 AM :: 3661 Views :: Taxes

December 31, 2015 not only marked the end of the top Hawaii individual income tax rates, but also of some fuel tax provisions....

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Sunday, April 3, 2016
Low Real Property Tax Is a Bad Thing?
By Tom Yamachika @ 5:01 AM :: 3773 Views :: Taxes

One of the more interesting bills still alive and being considered this session, is one that would commission a study on the effects of Hawaii’s low real property taxes....

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Sunday, March 27, 2016
Can Illegal TVRs be Taxed?
By Tom Yamachika @ 5:01 AM :: 3278 Views

...it seems a bit much to ask the brokers to be policemen for the counties ....

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Thursday, March 24, 2016
Lawsuit Dismissed: State’s 10% Rail Tax Skim Stands
By Tom Yamachika @ 5:17 PM :: 5122 Views :: Rail, Taxes

"Judge Nacino’s ruling doesn’t say that no problem exists, but just says that his court isn’t the one that can fix it”

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Sunday, March 20, 2016
Could You Please Pick Up That Pencil?
By Tom Yamachika @ 5:01 AM :: 3531 Views :: Taxes

...the Department of Taxation and its customer service, or lack thereof....

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Sunday, March 13, 2016
Regressivity
By Tom Yamachika @ 5:01 AM :: 4398 Views :: Taxes

...the lowest 20% of our population pays 13.4% of its income in state and local taxes, while the top 1% pays 7.0%....

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Sunday, March 6, 2016
Tax Conformity: Can We Make It Move?
By Tom Yamachika @ 4:01 AM :: 3740 Views :: Taxes

In this context, conformity means similarity to the federal tax code....

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Sunday, February 28, 2016
Notice Overkill?
By Tom Yamachika @ 4:01 AM :: 4218 Views :: Taxes

...This repetitive idiocy can cost lots of taxpayer money very quickly....

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Sunday, February 21, 2016
General Excise Tax at 6%?
By Tom Yamachika @ 4:01 AM :: 4705 Views :: Taxes

Our Legislature is in full swing now and is actively considering a number of bills that will increase our cost of living in Hawaii....

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Sunday, February 14, 2016
Solving the Online Tax Dodge with Cookies?
By Tom Yamachika @ 4:01 AM :: 4905 Views :: Small Business, Taxes

Every year, lawmakers seeking to fund their favorite programs or services inevitably ask themselves....

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Sunday, February 7, 2016
GEMS to Cool Classrooms?
By Tom Yamachika @ 4:01 AM :: 6725 Views :: Education K-12, Energy, Taxes

Apparently GEMS is an attractive target for raiding because a 2014 bond issue raised $150 million for the program and little, if any, capital has been deployed to date....

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Sunday, January 31, 2016
Gambling on a Hawaiian Tribe
By Tom Yamachika @ 4:01 AM :: 9152 Views :: Akaka Bill, DHHL, Gambling, OHA

...allowing a lottery in Hawaii could open the door to other things....

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Sunday, January 24, 2016
Tax Is for the Birds
By Tom Yamachika @ 4:01 AM :: 3866 Views :: Taxes

...he released seven chickens in the revenue office lobby....

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Sunday, January 17, 2016
Buy America! For an extra $3M – this time
By Tom Yamachika @ 5:01 AM :: 4044 Views :: Rail

The low bidder for the Kamehameha Highway Stations Group appeared to be Watts Constructors, which bid $112.7 million for the project. The job went to Nan Inc., which bid $115.8 million. Why did that happen?....

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