WHEREAS, between 1970 and 2000, the 60 years and over population in Hawaii increased 207 percent, from 67,490 individuals to 207,001 individuals, while the total population increased by only 57 percent; and

WHEREAS, between 1970 and 2000, individuals over 75 years of age increased by 415 percent and individuals over 85 years of age increased by 482 percent; and

WHEREAS, in 2000, individuals 60 years and over represented 17 percent of the total population; and

WHEREAS, by 2020, it is estimated that individuals 60 years and over will comprise 25 percent of Hawaii's total population; and

WHEREAS, Hawaii is experiencing an acute housing shortage; and

WHEREAS, in 2003, the occupancy rate for long-term care facilities was 93 percent; and

WHEREAS, in a recently completed poll of Hawaii residents commissioned by the American Association of Retired Persons (AARP) Hawaii, 80 percent of persons 18 years of age and older said it is very important to be able to stay at home or "age in place", for as long as possible and to receive long-term care services in their home; and

WHEREAS, the cost of home modifications to accommodate the preference to age in place can be quite expensive and at times cost prohibitive to those who need it the most; and

WHEREAS, a tax credit would greatly assist Hawaii's aging population to age in place; now, therefore,

BE IT RESOLVED by the House of Representatives of the Twenty-third Legislature of the State of Hawaii, Regular Session of 2006, that AARP Hawaii, with the assistance of the Department of Taxation and the Executive Office on Aging, is requested to conduct a study to determine the means to establish an "Aging in Place Tax Credit"; and

BE IT FURTHER RESOLVED that AARP Hawaii is requested to report its findings and recommendations, and any proposed legislation, to the Legislature no later than 20 days prior to the convening of the Regular Session of 2007; and

BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Governor, Director of Taxation, Director of the Executive Office on Aging, and State Director and State President of AARP Hawaii.

Report Title:

"Aging in Place" Tax Credit; AARP Hawaii Study