2019 NCSL Legislative Fiscal Academy in Hawaii Agenda and Resource Page


This page hosts the resources from the 2019 NCSL Legislative Fiscal Academy, Jan. 24-25, in Honolulu, Hawaii.

NCSL and The Pew Charitable Trusts and Hawaii legislative leaders convened an educational program for legislators. The Legislative Fiscal Academy was a unique opportunity to dicuss state budget and tax issues in Hawaii. During the program, research and best practices were shared by national experts.

All members of the House and Senate were invited and encouraged to attend this program.


Pew Hawaii Fact Sheet: Fiscal 50 State Trends and Analysis

Thursday, Jan. 24
Time Sessions

Noon - 12:45 p.m.

Hawaii State Capitol

Conference Room 325



12:45 - 1 p.m.

Welcome and Overview of the Legislative Fiscal Academy



  • Mandy Rafool, program director, Fiscal Affairs Program, NCSL


  • Speaker Scott Saiki
  • Senator Donovan Dela Cruz, chair, Ways and Means Committee
  • Representative Sylvia Luke, chair, Finance Committee 
1 - 1:30 p.m.

Over of Top Fiscal Issues



  • Emily Maher, research analyst II, Fiscal Affairs Program, NCSL

Top Fiscal Issues 2019 PowerPoint 

1:30 - 2:30 p.m.

Strategies for Maintaining a Balanced State Budget



  • Jeff Chapman, project director, State Fiscal Health, The Pew Charitable Trusts 

Strategies for Maintaining a Balanced State Budget PowerPoint 

2:30 - 3:30 p.m.

Unfunded Pension Liability and Reforms



  • Luke Martel, group director, Employment, Labor and Retirement, NCSL

Unfunded Pension Liability and Reform PowerPoint 

  • Todd Kanaster, director, State and Local Government Pensions, S&P Global

S&P Global's Perspective's on Unfunded Pension &OPEB Liabilities 


Other Resources:

NASRA Funding Overview

NASRA Investment Return Assumption Brief

AARP State Retirement Resource Center


3:30 - 3:45 p.m. Snack Break
3:45 - 5:00 p.m.

K-12 Education



  • Marguerite Roza, Ph.D., director, Edunomics Lab; research professor, Georgetown Univeristy 

School Finance: A Look Forward PowerPoint 

5:30 - 7 p.m.

553 S. King Street

(7 minute walk)

Reception at Hawaiian Mission House Historic Site and Archives 

Friday, Jan. 25

8:15 - 9 a.m.

Hawaii State Capitol

Conference Room 325


9 - 10:15 a.m.

Marketplace Facilitators: Online Platforms to Collect Sales Tax 



  • Richard Cram, director, Multistate Tax Commission National Nexus Program 
  • Nikki Dobay, senior tax counsel, Council on State Taxation
  • Craig Johnson, executive director, Streamlined Sales Tax Governing Board

Remote Sales Tax Collection PowerPoint 

10:15 - 11:30 a.m. 

Revenue Disruptors and Demographics


  • Bill Fox, Ph.D., Chancellor's professor, Center for Business and Economic Research, University of Tennessee 

Tax Disrupters: Rapid Technological  and Demographic Changes PowerPoint 

11:30 - Noon

Lunch and Wrap Up Discussion



  • Representative Sylvia Luke, chair, Finance Committee