Hawaii

Hawaii’s tax and expenditure limit was passed by constitutional convention in 1978 and enacted in 1981, covered in Article 7 Section 9 of the Hawaii State Constitution. The TEL limits general fund spending growth to personal income growth and can be overridden by 2/3 supermajority vote in the legislature.

The base year represents the year the hypothetical Taxpayer's Bill of Rights (TABOR) would have been enacted. Selecting a base year changes how the state’s TABOR is calculated because the annual growth rates of inflation and population change depending on when TABOR is enacted.

Year	Inflation-adjusted Actual Spending
1992	8,647,260,000
1993	9,668,860,000
1994	9,494,970,000
1995	8,947,950,000
1996	8,846,140,000
1997	8,882,850,000
1998	9,193,220,000
1999	8,495,860,000
2000	8,898,000,000
2001	9,393,640,000
2002	9,684,430,000
2003	8,507,660,000
2004	8,896,920,000
2005	9,548,070,000
2006	10,158,080,000
2007	11,224,590,000
2008	11,280,000,000
2009	11,982,630,000
2010	10,182,830,000
2011	9,967,050,000
2012	10,805,060,000
2013	10,735,920,000
2014	11,376,330,000
2015	11,571,440,000
2016	12,174,840,000
2017	12,820,700,000
2018	12,948,030,000
2019	13,221,610,000
2020	15,309,500,000

*All spending figures are in inflation-adjusted 2020 dollars.