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    Preserving the Integrity and Future of Hawaii-Grown Coffee

    A bill advancing through the legislature establishes a timeline by which coffee sold as ‘Hawaii-grown’ must contain at least 50% of actual Hawaii-grown coffee. Coffee growers throughout the state overwhelmingly support this measure. A recent state-funded study showed this change would increase income to nearly 1,500 small farms that are only marginally profitable under the current law.

    Currently, farmers who built and preserve the reputation of Hawaii-grown coffee are unfairly forced to compete with fake products, often priced below their own cost of production. 

    A few members of Hawaii’s coffee industry import foreign-grown coffee and mix it with Hawaii-grown coffee at a ratio of 9 to 1, so it may be sold as a Hawaii origin product. The raw coffee they import commonly sells for less than $2/lb., is not subject to the strict grade standards applied to Hawaii-grown coffee, and can contain invasive pests and disease. These foreign-grown blends are then priced many times higher than the commodity coffee that comprises 90% of the blend; often selling for more than $20/lb. solely because of the Hawaii origin name. Blenders are reaping huge profits while farmers get squeezed.

    When substandard fakes are profiteered in the market, Hawaii’s reputation is undermined because the consumer can’t taste one bean in 10 – they’re tasting the $2 commodity coffee and paying a premium for it. 

    This is important because the practice creates downward price pressure. It’s more expensive in Hawaii to produce coffee than any other growing region. The high cost of land, labor, farm inputs, transportation and regulatory compliance have all risen sharply. Hawaii’s growers are known for producing exceptionally high-quality coffee which allows them to earn prices that enable them to meet these elevated costs.

    After years of debate over this inequity, Hawaii’s legislature directed the state’s Department of Agriculture to conduct a market study to examine the impacts of increasing the minimum blend ratio of Hawaii coffee products. The study found increasing the blend ratio to 51 or even 100% will shift revenue away from the blenders and back to the growers. The study also indicated that consumers would be able to better identify and understand the authenticity of the product on the shelf.

    Farming is hard work. That’s why the USDA has seen the average age of a farmer increase to nearly 60 years old. Shouldn’t we be supporting our local farmers? Shouldn’t we be encouraging young people to take up agriculture by rewarding them with a livelihood? Tell your legislature to preserve the integrity of Hawaii-grown coffee by supporting HB2298.

    Christopher A. Manfred

    Government Affairs Coordinator

    Hawaii Coffee Association

    The Worst States to be Rich, Poor, or In Between

    A new study has come out from the financial site WalletHub.  It rates each of the 50 states in terms of the tax burden that it places on its wealthiest residents, and it rates the 50 states again in terms of the tax burden that it places on its poorest. Only one state made the top five on both lists.

    First, let’s look at the states that impose the most tax burden on the wealthiest. Here they are:

    47. District of Columbia; 48. New Jersey; 49. Connecticut; 50. Mystery; 51. New York.  (There are 51 jurisdictions, including the District of Columbia; number 1, Alaska, is the state that burdens its residents the least as a percentage of the resident’s income.  This is true in this and the next two categories.)

    By and large, these states have progressive tax systems, meaning a structure that places more of the burden on people who have the means to pay for it. Typically, these states get more of their revenue from income taxes that are applied at graduated colleges and rates.

    From the same report, here are the five states that impose the largest tax burden on their poorest citizens:

    47. Louisiana; 48. Pennsylvania; 49. Mystery; 50. Washington; 51. Illinois.

    The tax systems in these states tend to be regressive, which means that tax is placed upon people without regard to whether they can pay it. Generally, states in this group rely heavily on sales taxes, gross receipts taxes, or other broad-based transaction taxes for their tax revenue.

    As you can see, one state, labeled the mystery state in the two lists above, manages to somehow combine the worst of both worlds—it hammers the rich and also bludgeons the poor.

    But wait!  As an added bonus, the study also rated the states for the most and least burden on its citizens in the middle of the income spectrum.  And the winners are:  47. Washington, 48. Louisiana ,49. Illinois, 50. New York, 51. Mystery.

    So, not only is the Mystery State a significant finisher in this third heat, it is The Worst in the Nation by that measure.

    So, what does it take for a state tax system to wind up on all three lists at the same time? You may think that the Mystery State has a pretty screwed up tax system.  If you do, I wouldn’t argue with you.  Here are some details from the study for that state:

    Income LevelSales & Excise Tax as % of IncomeProperty Tax as % of IncomeIncome Tax as % of IncomeTotal Tax as % of Income
    Low8.59%3.29%1.86%13.74%
    Middle7.55%2.36%3.71%13.62%
    High4.27%2.48%5.33%12.08%

    For followers of this column, the identity of the Mystery State should be no surprise. Indeed, if you’re reading this column, you’re probably living in it!  Aloha, and welcome to tax hell.

    Fortunately, there is a ray of hope.  Our legislature is in session right now. There are proposals on the table to make our tax climate better, and there are other proposals that would make it worse.  We are about 1/3 of the way through the session, and proposals of both kinds have advanced, shortly to be considered by the chamber other than the one in which the proposal was introduced.

    If you haven’t considered making your views known to your legislator, maybe now is a good time to start.  If more of us are telling our legislators to do the right thing, maybe they will listen to us.

    Get rid of zoning rules that created ‘monster homes’ in first place

    By Keli‘i Akina

    I’ve been listening to naysayers in the housing debate and many of them seem to think monsters lurk behind every corner — monster homesmonster condos, even monster housing developments.

    Yet, it turns out that much like the mythical monster under the bed and the monster in the closet, once you turn on the lights and take a good look, you find there’s nothing there.

    Back when we could all agree on what a monster was, the term “monster home” generally referred to a large, often unsightly structure that violated county laws about setbacks, height restrictions and so on to seemingly use every possible inch of a standard residential lot.

    Keli’i Akina

    After Hawaii’s counties started cracking down on these illegal dwellings, some people began using “monster home” to describe any house that pushes the limits of what is allowed.

    Now we even are being warned about “monster lots,” which presumably are what we would see if Hawaii homeowners were allowed to build at least two “ohana” or accessory dwelling units on their properties — one more than is permitted by each county already — as proposed by two bills that are making their way through this year’s Legislature.

    Those bills, SB3202 and HB1630, would not make any changes to county building standards, and they would not promote Frankenstein-like home construction. They would simply make it possible to build smaller, less expensive units on smaller lots.

    Small homes on small lots are not monsters. More and more, it looks like the word “monster” is being used just to scare people or express the idea that “I don’t like this thing.”

    If you think about it, SB3202 and HB1630 really are anti-“monster home” bills. After all, monster homes appeared in the first place because Hawaii’s zoning and building regulations prevent or make it very difficult for people to pursue reasonable expansion opportunities such as ohana units, duplexes, triplexes and smaller homes.

    Facing such limited options, some property owners found out where they could blur the lines to build bigger instead.

    At their core, these “ohana homes” bills would actually neutralize the threat of true monster homes by providing more homebuilding options.

    They also would strengthen property rights by allowing existing homeowners owners to more freely adapt to the changing needs of Hawaii residents, many of whom desperately need affordable places to live.

    If we really want to address Hawaii’s housing crisis, we have to explore options that could provide some relief — and we have to do it fearlessly, without regard to made-up monsters. Because the only real monster is the housing crisis itself.
    __________

    Keli‘i Akina is president and CEO of the Grassroot Institute of Hawaii.

    Opening Doors

    0

    Author’s Note: An ileostomy is a surgically created opening in the abdominal wall for the ‘stoma’ which is constructed by bringing the end of the small intestine out onto the surface of the skin, and with an external abdominal pouch fitted to collect intestinal (fecal) output).

    Originally published in The Phoenix ostomy magazine – www.phoenixuoaa.org 

    By Jim Mielke

    Soon after receiving my first ileostomy (at age 19), I tore out a peri-stomal hernia while working in a physically demanding parks maintenance job. After years of poor health struggling with Inflammatory Bowel Disease, I loved the feeling of renewed strength and a toned, tanned physique from the heavy outdoor work as my muscles swelled from tossing 55-gallon steel drums filled with trash into the garbage truck. Until then, I hadn’t considered safer alternatives to building and maintaining my physical fitness. But after getting the hernia repaired, my surgeon lowered the boom: No more heavy lifting – EVER!  I was devastated.

    Tough Limitations

    Coming to grips with post-operative limitations on activities we are passionate about can be tough – especially when it’s clear there is no going back to the way things were before surgery. You may have been a runner all your life, or a top tennis player – it was your very identity! How can you just let it go?

    Fortunately, many people not only bounce back from these challenges, but experience personal growth. Psychologists call this “post-traumatic growth” – referring to the positive psychological changes that result from adversity or other challenges that can lead to a new and more meaningful life. Trying to hang on to the way things were before will only aggravate the situation and make it worse. But with acceptance and a touch of optimism, you can become more resilient and open to new ways of living.

    Parks maintenance, Colorado, USA (1978)

    The hernia and weakened abdominal muscles eventually forced me to give up tennis and ice hockey, which were my top competitive sports during high school and college, and I was also an accomplished trumpet player, headed for a possible career in performing arts. But that all ended abruptly as my weakened and herniated abs made it hard to blow my nose, let alone a brass horn. Soon after graduation I moved to the tropics, and with no ice in sight I hung up my ice skates anyway, and took up scuba diving! I had also given up wilderness backpacking trips – until recently, when I completed a four-day, 50-mile trek through the mountains of Patagonia in southern Chile with a small day-pack and a roller suitcase for my heavier items, and divided the overall trek into four separate day hikes. 

    A particularly interesting and humorous transition occurred when I was suffering with rectal abscesses during the final months leading up to receiving my first ileostomy. It was my sophomore year in college. I was living in a student dormitory and taking only predigested liquids – no solid foods. The university health services surgeon had made 10 incisions in my rectum and buttocks to drain the abscesses, and I had to soak in hot ‘sitz baths’ three times a day while these wounds were healing.

    My sitz bath consisted of a portable plastic tub that I filled each time with warm water and Epsom salts and placed over a toilet bowl in the men’s washroom. It was pretty dark in the toilet stalls, so instead of trying to read during these lengthy sitz baths, I used the time to teach myself the banjo – much to the amusement and curiosity of men’s room patrons and passers-by, as Foggy Mountain Breakdown emanated from my toilet stall – with great acoustics as well! As it turned out, we had another trumpet player in our dorm’s band, so when I could no longer play trumpet, I became the group’s banjo player!

    Entertaining guests from church at our home in Buffalo, New York (1976)

    Sixteen Major Surgeries

    Another set-back came several years ago while packing for a trip to visit friends and family in the USA. I noticed a slight bulge in my abdominal incision and headed instead to Bangkok for surgery. It was my 16th major ostomy related surgery since receiving my first ileostomy at the Cleveland Clinic in 1977. Emerging from the unexpected surgery, I was almost relieved to have to cancel my visit to the USA, as if some underlying intuitive awareness was trying to alert me to avoid this potentially disastrous trip. Apparently, I was literally coming apart at the seams. The longitudinal incision that runs along my abdomen from stem to sternum (and had been opened on multiple previous surgeries) was ripping apart and the muscles were separating, which meant that I was a walking time bomb. It would not have been pleasant if my guts had spilled out while on the plane or somewhere away from home.

    With practiced precision, the nurse located one of my elusive veins to start the IV, the anesthesiologist wished me a pleasant snooze, and after 90 minutes on the table my surgeon had successfully inserted a large mesh across my entire abdomen. It was like getting a new set of surgically implanted ‘six-pack’ abs! And my cost-conscious Thai surgeon gave me (for free) the remaining portion of the high-tech mesh that another patient had purchased but didn’t use. Once again, I could not believe my good fortune, having avoided another possible disaster, but also to be given what now seems like a gift – such a wonderful gift of enhanced quality of health and blessed freedom to continue enjoying my life!

    There was a down side however, as my surgeon imposed further restrictions on my most cherished activities. It was a tough blow, and extremely hard to take. I broke down in tears in the hospital lobby. 

    Peak Health

    Since receiving my ileostomy 30 years earlier, I had been enjoying peak health, and placed a high value on maintaining my fitness. I was also hooked on the endorphin highs from physical exercise. But once again, I was forced to modify my activities – in particular, some of my favorite yoga postures (e.g. headstands and pelvic stretches) were now relegated to the past. But fortunately, yoga offers plenty of postures to choose from, many of which can be modified for any physical condition or level of fitness. And now, as a yoga teacher, instead of feeling regret for this loss to my own practice, I take pleasure observing someone in a perfect headstand, and enjoy sharing in that person’s sense of achievement.  I also continue to draw on my skills and experience to help others learn the art and science of yoga.

    By accepting each new situation, I have been able to adjust to new, and even more fulfilling activities – and in the process discovered something that has radically changed my life: I abandoned the high pressure of competitive sports – which was tearing me up inside, and instead took up non-competitive swimming, cycling, hiking and yoga – all of which promote the fitness, toned physique, and overall sense of well-being that I crave, and with no need to compete against anyone – not even myself. Yoga and swimming also gently and safely tone the abdominal area, while the non-competitive nature of yoga acts as a powerful liberating counterbalance to the pressures of our highly competitive society.

    It’s Not Over

    A post-surgery restriction or just symptoms of normal aging, it’s not easy to give up a life-long passion, especially when it has become a symbol of self-identity – one’s pride and joy. Indeed, many of us are so attached to the past, to the familiar, we tend to miss the opportunities that are right in front of us.

    Teaching classical yoga and meditation at Silver Bay YMCA of the Adirondacks, Lake George, New York (2011)

    So, when the time comes to hang up your beloved tennis racquet (and finally ditch the knee brace!) consider tapering off to golf. Or how about replacing your running shoes with a pair of swim trunks? Just stop for a moment and take a breath. Recognize and accept what your body is trying to tell you. Re-evaluate your priorities and allow yourself to become open to the unexpected. Discover the new possibilities that were not there before – and before long, the next amazing thing will be waiting for you behind the next door! As the popular song goes: “You’re a fool if you think it’s over, it’s just begun.” 

    For over four decades, Jim Mielke, who has a doctorate in Public Health, has had the privilege of living and working in some of the poorest, most remote and under-served countries throughout the Asia-Pacific region, where he has assisted governments, international aid agencies and communities to strengthen local and national health systems. Since receiving his ileostomy when he was 19, life after recovery felt as thrilling as being shot from a cannon.  Following years of depression, pain and suffering with IBD, Jim is still flying high with renewed health and freedom.

    You can read more about Jim’s overseas experiences here or connect with Jim on his Facebook page. Jim has been living a full and active life with an ileostomy for over 45 years. Jim lives in a quiet seaside island setting in southern Thailand.

    Labor-related mandate adds to our already highest cost of living

    By Keli‘i Akina

    A couple of weeks ago, while most people were paying attention to tax and budget discussions at the Legislature, Hawaii became a little more expensive.

    That’s because on Feb. 16, the governor’s office issued a new “administrative directive” that requires all state construction projects worth more than $1.5 million to be performed under so-called project labor agreements, or PLAs, which generally favor unionized contractors.

    Keli’i Akina

    PLAs haven’t been much of a concern until now, because the project threshold had been set at $25 million since 2012.

    As one local independent contractor explained to me in 2019 on my regular ThinkTech Hawaii program “Hawaii Together,” smaller companies are unlikely to bid on expensive projects like those anyway.

    But the new threshold is well within the scope of work that could be completed by non-union contractors, who now will be less likely to be bidding on those government projects.

    PLAs do not technically bar non-union labor, but they require all the bidding contractors to pay so-called prevailing wages, which basically are the wages set by unions. They also require that the contractors maintain good relationships with unions, agree to abide by union terms, and use union halls for hiring referrals.

    PLA proponents claim the agreements help ensure jobs for locals, but that’s not even half true because more than 60% of Hawaii’s construction workers do not belong to unions. So PLAs are really designed to protect some local jobs, while leaving many local workers out in the cold.

    The other excuse for PLAs is that they help prevent “labor disruptions” such as strikes. But such disruptions are rare these days — and when they do occur, some of them have been on PLA projects.

    Overall, the effect of this new directive will be to shut out non-union contractors, increase the cost of government projects, leave it to taxpayers to make up the difference, and push up Hawaii’s cost of living — which already is the highest in the nation.

    A 2019 study from the Beacon Hill Institute looked at 107 New Jersey schools constructed under PLA mandates and found that PLAs raised construction costs by 16.25%, costing taxpayers an extra $565.1 million.

    A 2021 study from the RAND Corporation looked at the cost of PLAs in the construction of affordable housing in California and found they increased costs by 14.5% — and contributed to the contractors building 800 fewer homes than originally planned.

    On average, according to a wide variety of studies, PLAs increase construction costs between 12% and 20%.

    There’s also evidence that PLAs result in more delays. A report from the New Jersey Department of Labor and workforce development found that PLA projects had an average duration of 100 weeks compared to 78 weeks for non-PLA projects.

    So are PLAs really worth the cost?

    In response to the data, many states have decided they aren’t, and have been limiting PLAs or getting rid of them entirely. Twenty-five states have enacted legislation or executive orders prohibiting PLA mandates on state construction projects.

    Hawaii, on the other hand, has moved in the opposite direction — as so often is the case — with the recent decision to increase the number of projects that fall under PLA requirements.

    Given our current budget woes, we should be looking for ways to increase competition and reduce government spending — not add to building costs and further burden Hawaii taxpayers.

    I suggest we start by bumping Hawaii’s PLA threshold back up to $25 million to increase competition, lower costs and help small local businesses.

    But in the long run, we should follow in the footsteps of other states that are getting rid of PLAs completely — because there really is no good reason to keep them.
    __________

    Keli‘i Akina is president and CEO of the Grassroot Institute of Hawaii.

    Local Hawai’i Organizations get a Boost!

    Seven of Hawai’i’s local non-profit and governmental organizations got a boost from 26 college students from Worcester Polytechnic Institute (WPI) – Worcester, Massachusetts.   Over 7 weeks in Honolulu, these students experienced our culture, our people, and lent their science and technology skills to address real world problems/challenges that these organizations face.

    How it works:

    WPI develops collaborative relationships with local organizations who sponsor student projects. The most important contribution sponsors make is to provide student teams with a real problem of interest and chosen by the organization. Students thrive when tasked with a problem that is meaningful to them and that matters to someone else. Especially significant is that the students, very technically proficient apply their skills to real problems and situations. The university does not ask for project fees from sponsors, instead students receive academic credit for their project work.  The Hawaii organizations get a boost in the form of student work product.    It’s a win-win. 

    This year’s projects and recipients were:  

    Genki Ala Wai:  

    The Genki Ala Wai Project’s mission is to transform one of Hawaii’s most polluted waterways into a “swimmable and fishable” water body in a few short years. By engaging the K-12 schools and the broader community, including visitors.   WPI Project:  Developed a Website That Fosters Enhanced Interaction Among Teachers, Students, and the Community. Website: Genki Ala Wai Project

    Genki Balls
    Genki Balls for Genki Ala Wai project

    Maka’ alamihi Gardens:  

    Hawaii imports approximately 80-85% of its food from the mainland and relies heavily on cargo ships to deliver the goods. As the most isolated land mass in the world, reliant on imported food, Hawaii is a long way from being food secure. There is merit to tapping into home grown produce to augment food availability in our community. WPI students designed a collaborative and presented it at the Capitol.       Project:  Designed a Model Community Food Security Collaborative       Sponsors: Stacy and Carl Evensen

    Conservation International Hawaii:   

    Conservation International (CI) is a global conservation organization working collaboratively with local communities, governments, and other organizations in over 30 countries towards a healthier and more sustainable future. WPI students studied market feasibility of fish leather and fish broth. Project: Feasibility of value added products to reduce seafood waste in Hawaii. Website: Hawai’i (conservation.org)

    Lyon Arboretum:

    The Arboretum spans nearly 200 acres and is open to the public Monday through Friday. It offers 7 miles of hiking trails, and visitors can observe over 5000 taxa of plants from tropical and subtropical regions. The Arboretum’s mission is to “inspire and cultivate the conservation of tropical plant biodiversity and connect it to the culture of Hawai’i through education and research.” Project:  Designed interpretive and wayfinding signage. Website:  Lyon Arboretum | A University of Hawaii Research Unit

    Honolulu Botanical Gardens- Ho’omaluhia:

    An average of 1600 visitors come to explore the garden daily. That’s 600,000 visitors annually! As a result, stressors on visitor experience rose dramatically: over-using easily accessible areas while underutilizing others, self-limiting visits for lack of directions and guidance, and hesitations to explore trails for fear of being lost. Project: Wayfinding Enhancement Study  Website: HBG Ho`omaluhia (honolulu.gov)

    Surfrider Foundation:

    The Surfrider Foundation is dedicated to the protection and enjoyment of the world’s ocean, waves and beaches, for all people. The protection and restoration of the Wāwāmalu coastline has been a focus of the community however, restoration efforts are challenged by the lack of available fresh water. Project:  Wāwāmalu Dune Restoration-water tank solution.  Website:  Hawai’i Region | Surfrider Foundation

    Amazing Care Network (ACN):   

    ACN is an organization dedicated to the notion that it takes a village to age well. Its programs are designed to educate adults- including those in or entering their senior years, and their families, about the issues that confront us as we age.  Project: Identified support needs of our aging community members and their caregivers. Website: Amazing Care Network | It Takes a Village To Age Well.

    Award Winning Worcester Polytechnic Institute – Global Program in Hawaii

    Worcester?  How do you pronounce that?  Worchestershire? No.  “Wister”, like in twister!  Hawaii folks, know Boston, Harvard, Yale, Boston College.   Add Worcester Polytechnic Institute to that list. WPI is quite impressive.   The Worcester Polytechnic Institute (WPI) is a private research university in Worcester, Massachusetts, its’ curriculum is focused on project-based learning, US News and World Reports 2024 college rankings has WPI solidly in the top 20% of National Universities, and Best Value Schools.  Founded in 1865, WPI was one of the United States’ first engineering and technology universities and now has 14 academic departments with over 50 undergraduate and graduate degree programs in science, engineering, technology, management, the social sciences, and the humanities and arts. WPI awards bachelor’s, master’s and Ph.D. degrees.

    As a signature element of WPI’s project-based learning, the Global Projects Program gives students the opportunity to complete required research projects off-campus.  WPI has over 50 global project centers, spanning 6 continents.       The directory reads exotic places like Ghana, Uruguay, Thailand, China, Romania, Costa Rica, Panama… and lucky us, HAWAII!  

    Dr. Lauren Mathews, WPI’s Global Project Director: 

    “This year we had a total of 24 students that worked on their “junior year” Interactive Qualifying Project (IQP).   The IQP is a “project which relates technology and science to society or human needs.” Generally, IQPs solve a societal problem using technology. The IQP serves to emphasize team-based work and introduces a real-world responsibility absent from courses.   

    We also had 2 students who worked on their “senior year” Major Qualifying Project (MQP)  The MQP assesses knowledge in a student’s field of study. This project is similar to a senior thesis, with students doing independent research or design. Hawaii Center students worked with the Surfrider Foundation to design irrigation solutions for the Kaiwi Coast restoration.  

    We are excited about our Hawaii Project Center, students become well-rounded and globally aware by working as part of a team to apply classroom knowledge and analytical thinking skills to real-world challenges. Hawaii is a very unique place, culturally rich and diverse.”

    We are currently selecting organizations for 10 projects that will run in the Fall 2024, and Spring 2025.  For more information about getting involved or applying for a project for an organization, contact pamela.hinsdale@gmail.com

    Amended Return Equals Guilty Plea

    We have been hearing through the grapevine that a number of examiners and auditors at the Department of Taxation have been using a “please amend your return” tactic.  It’s by no means a new strategy, but for those who haven’t gone through an audit before it can have a very profound side effect…that they know of and the poor taxpayer probably doesn’t.

    Here’s how the strategy works.  An examiner or auditor comes to you and begins a state tax audit.  The auditor will probably ask for some documents or information, perhaps with a little back-and-forth.

    Then, the auditor says: “Okay, I found these items of gross income that haven’t been reported.  Please amend your returns to include them.  When you do that, I will close the audit.”

    Being the law-abiding and upstanding citizen that you are, you want to do what the auditor says to minimize the trouble that you are already in.

    Now, here is what they know and you don’t.

    If you amend your return, then the change to the tax return is considered to come from you, not from them.  Meaning that whether or not the amended return is correct, it’s your return and you can’t appeal it.

    In the tax world, an amended return is the equivalent of pleading guilty.  Even if you might not have actually committed a crime, your amended return is basically a confession that you did, and the consequences that then befall you—fines, community service, prison time—are something that you yourself have opted into.

    So let’s get back to the audit situation.  Should you amend that return?

    If you completely agree with the auditor’s logic and conclusion, perhaps after asking a tax practitioner who has some experience in the issue you are being audited on, then maybe it’s okay to do that.  Know, however, that there will be penalties and interest to pay.

    But if you have doubts that the auditor’s adjustments are correct, for example if the auditor is clobbering you for “insufficient documentation” and you have documentation that you thought was sufficient, you might want to consider fighting instead.  Ask the auditor to make his or her adjustments by assessment.  You will still have a tax bill to pay, but you will also have appeal rights.  If you amend your return, you don’t.

    If you have appeal rights, you might be able to take your case to the Administrative Appeals Office within the Department, or to the Board of Review, or to Tax Appeal Court.  At this point you probably should have a practitioner advising you so you can know what your options are and the differences between them.  Some of your options, for example, require that you pay the disputed tax, penalty, and interest up front.  Other options don’t require you to do that.

    And, once you perfect an appeal, you will be in a position to negotiate with the Department about settling your appeal.  After all, cases are seldom black and white.  They may be willing to give up something if you give up something.  About 90% of all lawsuits are settled this way, and many tax cases get settled as well.  Again, if you have no appeal rights the Department has no reason to negotiate with you.  If you’ve confessed to your tax deficiency, all that remains is for you to pay it or for them to beat it out of you.

    Let the auditee beware!

    Diversity or Perversity: Are Immigrants an “Invasive Species”? 

    As people around the world are fighting wars, polluting the environment with plastics and other toxic chemicals, clearing the forests for agriculture, developing new pathogens to kill people, and attempting to alter the weather with geo-engineering experiments, we are told to take a moment out of this mayhem and chaos to recognize Invasive Species Awareness Week

    We are in the so-called age of man, or the Anthropocene, where human activity is a defining force on Earth. And one of the things humans have done is to move plants and animals around the planet with us, as humans migrate from one ecosystem to another. 

    At one time, this was encouraged, since people felt the planet was ours to use. If we want to rearrange the species from one place to another, who cares? If they can survive in the new environment, fine. The world was big back then, and nobody seemed to care when introduced species began to outgrow their new space, and spread. 

    Some of these species turned out to be pests. “Pest” is a nonscientific word, and means that you don’t like it. It’s a human-centered definition that divides the world into desirable and undesirable species. Not everyone agrees on which species are pests, and pest status is dependent on context. But some species just get in the way of what humans want to do. 

    Invasive species are considered pests too, but for a different reason. It’s because they are foreigners. They are illegal immigrants. They are invading the environment from without, changing it for the worse, since any change from human intervention is considered bad.

    According to invasion biologists, our current definition of an invasive species is an alien species that is considered to be, or has the potential to become, a threat to the environment, health, or the economy. Note that a native, or local, species that is a threat is not invasive by definition. The essential component of the definition is that these species are not native, or are alien. 

    Not all immigrant species are pests by nature. Some are good for the environment, such as trees. Some give us food. But since the immigrant species is not “native”, it is considered a threat to the natural order in its new location, and it must be eradicated. It was guilty of the sin of going against the natural order, where things belong where nature, or god, placed them.

    Wanting to conform to a natural order sounds like a strange position for humans to take, given the human tendency to challenge and change the natural world. But the underpinning philosophy of invasion biology is that species “belong” where they were found by colonial powers during Western cultural exploration and expansionism of the past 6 centuries. 

    Mankind, it is believed, should never transport species from one place to another. Any such transfer must be without human assistance to be “natural”. 

    The value of the so-called “pre-contact”, or native, world is held high in a religious-like esteem. It is also held that white man damaged these Edenic worlds of freely living native people and their animals and plants by invading and introducing strange, new cultures and strange, new species. According to this environmental doctrine, species which are introduced by people just don’t belong. Everything has its place, and that was determined by some environmental god who set everything where it is. 

    Of course, this raises the question, since humans are a species of animal, where do humans “belong” on the planet?

    If humanity evolved from primates in Africa, for example, does this mean we should all be Africans? People have moved to virtually every corner of the globe. Talk about invasive species!

    The fact is that species, and people, do spread around the planet. It’s an old planet, and the full story of life’s migration history is still a mystery. And when you throw into the mix human animals, who love the challenge of discovery and travel, and who enjoy taking species along with them for the journey, the issue of defining which species “belong” where, and which are “invasive”, becomes absurd.

    This doesn’t stop people from judging their current environment and deciding on what to kill and what to keep. If nothing else, humans love to decide on what to kill and what to keep.

    However, every decision needs a reference point for judgement. How are we to decide what belongs and what doesn’t? Clearly, there can be multiple ways to define environmental values and goals. But anything that gets in the way is a pest, and will be destroyed. 

    If we want food, then any species that interferes with our food is a pest. It should not matter where the pest is from. A local pest can be worse than an immigrant pest. A sense of where the pest “belongs” is not usually considered. Pests, humans believe, don’t belong anywhere.

    Why are immigrant species now considered pests? Why not consider them exotic introductions, as they were in the past when they were intentionally spread? 

    This question is relevant to today’s immigration crisis. Are migrant people welcome introductions, or are they invasive?

    Not all cultures are the same. Some are obviously noxious to our culture and are justifiably considered pests. And some are obviously beneficial. 

    Human and environmental immigration policy are fundamentally the same thing. At any time in history, the culture is either open to immigrant people and other species, or closed. During times of plenty, cultures are more open. When times are tough, the doors are shut and the guests are asked to leave.

    When times are bad environmentally, and foreign species come in, they are said to threaten local resources, redefine the environment, and take space from native species. When times are politically bad, and foreign people arrive, they are said to threaten local resources, redefine the neighborhood, and take jobs away from local people. In both cases, people will say the newcomers don’t belong.

    The current state of our nation’s environmental policy is an anti-immigration policy that is native supremacist. It is a reverse discrimination, or affirmative action, environmental policy that kills immigrant species for being alien, and props up native species which can’t compete in the changing climates of the world. The results are endless eradication campaigns against introduced species which are successful in today’s environment, but who are in the wrong place on the planet.

    The current state of our nation’s immigration policy is mixed. We want good immigrants, not bad ones. We want beneficial cultures and people, not threats to our culture and people. But our open border policy is indiscriminately introducing all of humanity to our shores, without consideration of whether they are beneficial or noxious. 

    Invasion biology is defining our current environmental policy of attacking non-native species for competing with native species. This is bio-xenophobia, fueling the current anti-immigration stance of many people wanting to rid the country of “invading” illegal aliens, who are considered to be in competition with the local culture for jobs, resources, and space.

    Some people want their culture to change from its traditional values, and see introduced cultures as a way to increase overall diversity. However, these people also feel concern for the fate of native cultures who suffered at the hands of imperialists, and call for the return of taken lands, or reparations paid to the descendants of those dispossessed by colonialism. 

    This means immigrants create diversity, but diversity is bad for native cultures. This results in the contradictory policies of supporting both native cultures and immigrant cultures. 

    But wait. What is the native culture? How far back should you go? In the U.S., when we think about traditional American culture, we think about white, Christian, nationalistic culture. Is that “native” American culture? Or are Native American cultures more “native”?  They came first, after all. But what about the cultures that came before they did? Humanity has been taking over other peoples’ places ever since there have been people and places. 

    We see this problem in the Middle East. Modern Israel displaced modern Palestinians. Are the Palestinians the “native” people of that land? The Israeli’s say no, because the Jewish people lived there thousands of years ago. So they are the original “natives”. Until, that is, some other group says they had that land before the Jews did. And so on. 

    How far back do you go? What is the statute of limitations beyond which the current residents can call themselves “native”? How long should you be in a place to be a “native”? 

    The same set of questions apply to native species. We live in a big Petri dish, called Earth, which for a long time has had life spreading around. We are seeing it all at one point in time. How absurd to believe that where we find species now, or found it 400 years ago, is somehow where that species is native and “belongs”. 

    All of this focus on “belonging” is clearly political, biased, and an unavoidable human issue. Our species develops obsessive-compulsive disorder when we feel out of control, and we need to define the world and put everything in its place. 

    This all leads to confusion over diversity, whether it be environmental or cultural. Is it good or is it bad? 

    Of course, there is no objective answer. Good and bad are subjective terms, just like native and alien. 

    Beneath these concerns are the human fears of losing identity, space, and control. This fear drives humanity. When we feel good, we’re generous. But watch out when we feel threatened. 

    The concept of invasive species is a reflection of our nature as humans. We are the ultimate invasive species. We must stop blaming other species for our thoughtless mixing of the planet’s life forms. And we must stop killing animals and plants simply because our current state of mind is fearful and needing to be in control. 

    “Invasive species” is a human concept, it’s our problem, and it reflects our invasiveness. During Invasive Species Awareness Week, let’s reflect on this fact, and try to figure out how a destructive species like Homo sapiens can stop feeling threatened, and start feeling the kinship with all life on this planet.

    Likewise, we must examine our human immigration policy and find a balance between positive diversity, where immigrant cultures assimilate, versus negative diversity, where immigrant cultures clash. 

    There are no borders in a Petri dish. We are in this together. 

    The 15th ʻUkulele Picnic Presents the International ʻUkulele Festival of Hawaiʻi Newly Named International Ukulele Event to be Held on July 27th at Kapiolani Park

    The ʻUkulele Foundation of Hawaiʻi today announces the renaming of its annual signature event to “The 15th ʻUkulele Picnic Presents the International ʻUkulele Festival of Hawaiʻi” and is scheduled for Saturday, July 27th, 2024, at Kapiolani Park in Waikiki. Founded in 2009 as ʻUkulele Picnic in Hawaiʻi, the annual all-day ʻukulele event is celebrating its 15th anniversary with a reimagining of its event with deeper connections to the Hawaiʻi ʻukulele community with support from Roy Sakuma, founder of ʻUkulele Festival Hawaiʻi.

    “In commemoration of our milestone 15th anniversary, we have decided to rename our event to ‘International ʻUkulele Festival of Hawaiʻi’ to further our mission of fostering stronger ties to the local community and spreading a message of Aloha from Hawaiʻi to the world,” said Kazuyuki Sekiguchi, event organizer and representative of ʻUkulele Foundation of Hawaiʻi.  “Imagine the thousands of ukulele fans from around the world gathering in Kapiʻolani Park with our local community, enjoying this festival together—it’s truly a wonderful scene to behold. We eagerly anticipate this joyful event and all the smiles that the ʻukulele brings. See you on July 27th at Kapiʻolani Park!”

    The stage at the Kapiʻolani Park bandstand will feature renowned Hawaiʻi and international performers including Raiatea Helm, Jake Shimabukuro, Kalaʻe Camarillo, Mika Kane, Jody Kamisato, Crossing Rain, Craig & Sarah, Cynthia Lin, Ukulele All Stars and Tomoki Suzuki, Nine Ukulele jazz Orchestra, Keiki performances will include the Roy Sakuma Ukulele Studios, ʻUkulele Hale, and Kapālama Elementary School. Additionally, there will be ʻukulele display booths by famous ʻukulele makers from Hawaiʻi and a special collection of vintage ʻukuleles from the Hawaiʻi State Archives. 

    Event Overview:

    Name: The 15th ʻUkulele Picnic Presents International ʻUkulele Festival of Hawaiʻi

    Location: Kapiʻolani Park Bandstand, Waikiki
    Date & Time: Saturday, July 27, 2024, from 9:30am –Sunset

    Official URL: www.ukulelepicnicinhawaii.org
    Social Media:
    Facebook (www.facebook.com/ukupichawaii)

    Instagram (www.instagram.com/ukulelepicnichi)
    X (formerly Twitter) (https://twitter.com/ukupichawaii)

    Hawaii needs better budgeting for Maui recovery

    By Keli‘i Akina

    Helping our Maui ohana recover from last year’s disastrous wildfires is paramount. But the only way to do that without hiking taxes or going into massive debt is to cut state spending.

    We can rely on federal aid to some extent, but the local share of the expenses is spiraling out of control.

    Keli’i Akina

    Gov. Josh Green’s administration had thought the Lahaina recovery costs would total about $600 million over the next four years. But now it appears that amount will cover only this year.

    Unrelated to Lahaina’s wildfire recovery, consider that the state also is responsible for paying out hundreds of millions of dollars in back wages to state workers who were not given hazard pay during the COVID-19 crisis.

    Ironically, it was only a year ago that state lawmakers had a healthy budget surplus to work with. But then they went on an ill-advised spending spree.

    Even after Gov. Green chipped away $1 billion, total spending still busted through the constitutionally mandated state spending cap by more than $1 billion.

    This year’s budget already was set to exceed that cap again, thanks to higher costs and disappointing revenue projections. But now, with the Lahaina recovery costs moving to center stage, the outlook is even worse.

    For those who suggest taking on more debt is a viable option, I will point out that the state can’t really afford more debt, and debt doesn’t actually balance the budget anyway — it just makes the bill bigger in exchange for delaying the pain.

    As for possibly increasing our taxes, Hawaii already has the nation’s second-highest tax burdenhighest cost of living and highest average housing prices. We’re already taxed to the max and really can’t afford to take on any more, as indicated by our continually declining population and our stagnant economy.

    That leaves budget cuts as our only option. Legislators seem aware of this, and some senators have suggested drawing up contingency plans for 10% to 15% cuts across the board.

    This is something they should have considered long ago, even before the Lahaina disaster. The golden rule of budgeting is that government spending should not outpace the economy, yet between 2013 and 2022, Hawaii’s state budget ballooned by 87% while the private sector increased by only 24%.

    Unfortunately, we can’t change any of that now. But we can start practicing responsible budgeting — especially if we want to make sure we can help our own in times of trouble.

    Foremost, we need to forget increasing our taxes or going deeper into debt. We need to make do with the money we already have, and stick to that plan as much as possible.

    It might sound counterintuitive, but tax cuts could help us out too. There is lots of evidence that lower taxes result in economic growth, and more economic activity means more tax revenue we could use in times of disaster.

    The bottom line is that budget cuts do not mean that Lahaina victims would have to fend for themselves.

    In fact, we need to cut the budget to ensure that we can continue to provide necessary aid — as well as better position ourselves for future emergencies.
    __________

    Keli‘i Akina is president and CEO of the Grassroot Institute of Hawaii.