HI SCR33

Request Tax Review Commission to identify implementation methods for Hawaii Long-Term Care Financing Program established under Act 245 (2002), which currently lacks financing details.

Program intended to provide universal and affordable long-term care for eligible state residents regardless of income, with benefits primary over private insurance and Medicaid.

Commission directed to consider Long-Term Care Income Tax Credit from vetoed S.B. 1088 (2003) and findings from 1991 Executive Office on Aging report as potential financing mechanisms.

Tax Review Commission must submit report with findings, recommendations, proposed legislation, implementation options, financing mechanisms, and associated costs to Legislature no later than twenty days before 2026 Regular Session convening.

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