REQUESTING THE TAX REVIEW COMMISSION TO IDENTIFY POSSIBLE MEANS BY WHICH THE HAWAII LONG-TERM CARE FINANCING PROGRAM CAN BE IMPLEMENTED.

HCR 38 is a resolution requesting Hawaii's Tax Review Commission to study how to implement the state's existing Hawaii Long-Term Care Financing Program (established by Act 245 in 2002). It directs the Commission to identify possible financing methods, including reconsidering a 2003 proposal for a Long-Term Care Income Tax Credit, and to report findings to the Legislature by early 2026. The resolution does not create new law but asks the Commission to analyze implementation options and costs for the program, which aims to provide affordable long-term care for eligible residents regardless of income. This is a procedural step to advance a program framework that lacks operational details.