HI HR33

Act 245 (2002) established the Hawaii Long-Term Care Financing Program (codified in chapter 346C, HRS) to provide universal and affordable long-term care for eligible state residents regardless of income, with program details and financing mechanisms remaining undetermined.

The Tax Review Commission, scheduled to convene in 2025 under Chapter 232E, HRS, is requested to identify possible implementation means for the LTC Financing Program, including consideration of a revised Long-Term Care Income Tax Credit similar to S.B. No. 1088 (2003), which was previously vetoed by the Governor.

The Tax Review Commission is requested to submit findings, recommendations, and proposed legislation to the Legislature no later than 20 days before the 2026 regular session convenes.

The report must include possible implementations, financing mechanisms, and costs associated with implementing and administering the Long-Term Care Financing Program.

Certified copies of the resolution shall be transmitted to the Governor, Director of Budget and Finance, Director of Taxation, and Chairperson of the Tax Review Commission.