Gut-n-Replace 2019
This week we’ll discuss a couple of examples from this legislative session of the controversial but commonly used technique called “Gut and Replace” where a bill is amended so much that it looks nothing like its former self.
‘Tension’ continues between lawmakers, judges
When we learn about our three branches of government, we’re usually told that the legislative branch makes the laws, the executive branch carries them out, and the judiciary branch interprets them. Each branch serves as a check and balance on the other two.
The cost of carbon credits rises and falls
Today I have some help from the Hawaii State Watch Doggie’s wife, who is a passionate researcher. Those who know them know who’s the brains in their family!
OHA’s LLCs: The noose is tightening, with legislation, court action
Our Office of Hawaiian Affairs (OHA) formed some limited liability companies (LLCs) a while ago and dropped significant assets into them, including some 1,875 acres in Waimea Valley on Oahu that were conveyed to Hi‘ipaka LLC in 2007.
HIDOE achieves success with ‘job order contracting’
We’ve written a lot about the Hawaii State Watch Doggie.
Blankety Blank, this is some whopper of a bill
The story you are about to read is true. The names have not been changed to protect the innocent. This is the city: Honolulu, Hawaii. I live here. I’m a doggie. The suspect is Blankety Blank.
Revenue-raisers already sent to the governor
We’ve previously warned that our Legislature has a dogged focus on new taxes — “ARF! Don’t make fun of me like that!”
Judgments aren’t necessarily the end of litigation
Several online travel companies engaged in protracted litigation against the state Department of Taxation over whether and to what extent they are liable for Hawaii general excise and transient accommodations taxes on hotel accommodations that they sold to third parties on their respective platforms.
Post those tax returns, darn it!
One of the more debate-worthy bills at our Legislature (Senate Bill 94) involves requiring candidates for president and vice president of the United States to post their tax returns on the Internet.
Blank the amount, defect the date
If you’re following bills as they move through our legislature, there are a couple of practices that we need you to know about. Often, committee chairs will refer to one or both of these practices when they move bills forward.
We can spare half a penny for education
“Friends! Romans! Countrymen! We desperately need to lift our public schools and our namesake university into the 21st century.
Beware of state nuances with tax software
Well, we’re in the thick of tax season! It’s that time of year when individuals, gritting and gnashing their teeth, scour through their financial records and begin the arduous process of completing their 2018 federal and state tax returns.
Individual development accounts, version 2.0
Individual development accounts, a program that seems to be gaining traction at our Legislature, is a way to help lower-income people build self-sufficiency.
Squirreling away money at the Department of Transportation
Well, it looks like the Hawaii State Watch Doggie has woken up from his nap.
Creativity abounds at our Legislature, part 2
This week, we are continuing our coverage of creative tax-related bills at our Legislature. The Hawaii State Tax Watch Doggie is taking a nap at the moment, so I’ll continue without him.
Creativity abounds at our Legislature
This year, our Legislature once again is poised to consider revenue-raising – namely, taxes — in new and creative ways.
Congestion pricing probably not viable here
Recently, we have heard the term “congestion pricing” bandied about as a way of improving traffic congestion here, and of raising more money.
DOE’s repair backlog tripled from last year
In a budget briefing at the Legislature at about this time last year, state Department of Education officials reported that their backlog of repair and maintenance jobs was $293 million, and they were patting themselves on the back because it was a significant drop from the $392 million reported in 2010.
Zero-based budgeting can help state
Last week, we spent some time on “variance reports,” which is how our state government agencies report differences in position count and spending from one year to the next. The agencies are also supposed to report on performance measures that they pick themselves, but sometimes still disregard this requirement.
No, killing a special fund doesn’t kill people
Recently, the state auditor released Report No. 18-19, which reviewed special funds, trust funds and trust accounts of our Department of Land and Natural Resources.