HI SR19

Request the Tax Review Commission to identify implementation methods for the Hawaii Long-Term Care Financing Program established under Act 245, Session Laws of Hawaii 2002.

Direct the Commission to consider a revised Long-Term Care Income Tax Credit (previously proposed in S.B. No. 1088 in 2003) and findings from the 1991 Executive Office on Aging report on financing long-term care.

Require the Tax Review Commission to submit findings and recommendations, including proposed legislation, to the Legislature no later than 20 days prior to the convening of the 2026 Regular Session.

Request the report include possible implementation methods, financing mechanisms, and costs associated with administering the Long-Term Care Financing Program.

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