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	8,599,018,348
1993	9,643,286,244
1994	9,488,321,078
1995	9,014,869,268
1996	8,990,117,963
1997	9,093,453,267
1998	9,454,329,257
1999	8,833,924,255
2000	9,324,626,367
2001	9,914,964,616
2002	10,229,512,650
2003	8,988,875,860
2004	9,440,270,638
2005	10,143,627,210
2006	10,906,137,000
2007	12,031,675,290
2008	12,232,864,810
2009	12,923,481,190
2010	10,970,449,530
2011	10,837,310,060
2012	11,737,548,800
2013	11,718,064,250
2014	12,470,356,470
2015	12,661,035,830
2016	13,309,823,600
2017	14,035,316,550
2018	14,294,969,040
2019	14,675,512,110
2020	16,966,396,920
2021	20,386,836,550
2022	13,642,700,000

*All spending figures are in inflation-adjusted 2022 dollars.