HI HCR38

Requests the Tax Review Commission to identify possible means to implement the Hawaii Long-Term Care Financing Program, established by Act 245 in 2002 but never fully implemented.

Directs the commission to consider a revised version of the Long-Term Care Income Tax Credit proposed in S.B. No. 1088 (2003), which was previously vetoed by the Governor.

Requires the Tax Review Commission to submit findings and recommendations, including proposed legislation, to the Legislature no later than twenty days before the 2026 Regular Session.

Requests the report include possible implementations, financing mechanisms, and costs associated with implementing and administering the long-term care program.

Directs distribution of certified copies to the Governor, Director of Budget and Finance, Director of Taxation, and Chairperson of the Tax Review Commission.