It would nice to see pension income enter the discussion as a potential source of tax revenue.  I have never understood why pension income exclusion is so sacrocanct.  Those lucky enough to have a pension should consider themseleves lucky and pay their share for what the Government of Hawaii provides its citizens.

I imagine there are ways to impose this tax in an equitble manner, so the truly poor don't get run over.  Perhaps exempting the first 25,000 of pensions income or a phase out at 150,000 AGI, could work.  Anyway, I doubt this topic will enter the discussion beucase it is not in public officials' self-interest and pensioners are a powerfull voting block.  

As Hawaiians struggle to pay for rail, one can't help but think of the retired Colonel or Captain waddling into his GS job and working on his/her second federal pension . . .  driving to the comissary on the weekends and not paying any GE tax on base.  Maybe the Kealohas need to have their pensions protected too.