Throughout this legislative session, the rail tax measure 鈥 Senate Bill 1183 鈥 was heard and debated numerous times.

It seemed as if there were two main聽variables under discussion: how many years the county surcharge on our general聽excise tax was to be extended, and the extent that the state would 鈥渟kim鈥 that surcharge 鈥 take聽a cut off the top.

On April 28, the House had an epiphany. Instead of extending the聽surcharge on the GET, it hit upon the idea of hoisting the transit accommodations tax, sometimes known as the聽hotel room tax. Three hours later, the conference committee reconvened and the聽Senate announced that it would go along with the proposal.

Members of the House gaveled in during beginning of session on 2 May 2017.
They may not have passed a lot of meaningful legislation, but lawmakers sent a lot of messages this session. Cory Lum/Civil Beat

Apparently, over the聽weekend other legislators had epiphanies, leading to chaos on the chamber floor Tuesday. In the end, the Legislature adjourned Thursday with no rail tax measure, but the聽gyrations of this bill, together with a few other bills not to be ignored, appeared to send a聽lot of messages. With tongue firmly in cheek, here they are:

鈥 To the city: You said you wanted to extend the GET surcharge and not boost聽real property tax because a good part of the GET is paid by tourists. Well, the TAT is聽paid by tourists, and you also get your additional money now instead of waiting 10聽years for the GET extension. If that doesn鈥檛 work for you, a good part of the real聽property tax is also paid by tourists.

鈥 To the counties: You鈥檙e constantly squabbling over how much of the TAT you聽get to take for yourselves. Shut up or we鈥檒l make you pay for rail too (we almost did).聽By the way, we killed the bill () that would have given you more money to share聽while we think of more ways to discredit the 2014 working group that recommended you聽get a percentage of the TAT rather than a fixed amount.

鈥 To the poor: You said you don鈥檛 want the state to rely so much on the GET,听which affects the poor disproportionately. Too bad! But, there is a new earned income聽tax credit coming your way, along with juicier versions of the low-income household聽renters鈥 credit and the food/excise tax credit, all of which will be paid for by stratospheric聽tax rates on the wealthy, thanks to .

鈥 To the wealthy: We are going to milk you with 9 percent, 10 percent, and 11 percent tax rates the聽same as we did from聽2010 to 2015. Stop complaining because you should be聽used to these rates already.

Oh, you believed us when we said at the time that those聽tax rates would be temporary? We also said that the TAT would be a temporary 5 percent tax聽to fund construction of the Hawaii Convention Center, and that was in 1986.

鈥 To the homeless: Rejoice, for we are going to appropriate $1 million for projects聽to address homelessness in tourist and resort areas. Unfortunately, the appropriation is聽in , which used to be a tax bill and is still titled 鈥淩elating to Taxation.鈥 That title,听with bill contents that now have nothing to do with taxation, might invalidate the bill.

鈥 To the teachers: Well, you won鈥檛 get your constitutional amendment to surcharge聽real property tax this time around. You almost got a New Start Education Special Fund聽to be funded by the enhanced TAT in the rail bill, but that evaporated at the last聽minute also.

At least you have a new collective bargaining agreement.

鈥 To the other government workers: Phew! You got new collective bargaining聽agreements as well. At least it wasn鈥檛 the zero increase that the administration initially聽offered you after announcing that state government had a $1 billion surplus at the end聽of June 2016.

鈥 To everyone else: This is Hawaii politics! We鈥檙e sure you鈥檝e enjoyed how this聽process played out, so keep on electing us and we can do this year after year!

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