HOUSE OF REPRESENTATIVES

H.R. NO.

33

THIRTY-THIRD LEGISLATURE, 2025

 

STATE OF HAWAII

 

 

 

 

 

HOUSE RESOLUTION

 

 

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

 

 


     WHEREAS, the State passed Act 245, Session Laws of Hawaii 2002 (Act 245), on July 1, 2002, creating the Hawaii Long-Term Care Financing Program (LTC Financing Program); and

 

     WHEREAS, the LTC Financing Program is intended to provide universal and affordable long-term care for all eligible State residents regardless of income; and

 

     WHEREAS, the LTC Financing Program benefits are intended to be primary over long-term care benefits from private insurance companies and Medicaid; and

 

     WHEREAS, Act 245, codified at chapter 346C, Hawaii Revised Statutes, only established a framework for the LTC Financing Program and therefore, the details of the program, including how to pay for it, remain undetermined; and

 

     WHEREAS, in 2003, the Legislature passed S.B. No. 1088, S.D. 2, H.D.2, C.D. 1 (2003), which proposed to establish a Long-Term Care Income Tax Credit for amounts paid for purchase of long-term care insurance but was vetoed by the Governor; and

 

     WHEREAS, the Tax Review Commission is scheduled to convene in 2025 pursuant to Chapter 232E, Hawaii Revised Statutes, with the purpose of conducting a systematic review of the State's tax structure; now, therefore,

 

     BE IT RESOLVED by the House of Representatives of the Thirty-third Legislature of the State of Hawaii, Regular Session of 2025, that the Tax Review Commission is requested to identify possible means by which the Hawaii Long-Term Care Financing Program can be implemented, including consideration of a revised version of the Long-Term Care Income Tax Credit proposed in S.B. No. 1088, S.D. 2, H.D. 2, C.D. 1 (2003); and

 

     BE IT FURTHER RESOLVED that the Tax Review Commission is requested to submit a report of its findings and recommendations, including any proposed legislation, to the Legislature no later twenty days prior to the convening of the Regular Session of 2026; and

 

     BE IT FURTHER RESOLVED that the report to the Legislature is requested to include the possible implementations, financing mechanisms, and costs that may be associated with implementing and administering the Long-Term Care Financing Program; and

 

     BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Governor, Director of Budget and Finance, Director of Taxation, and Chairperson of the Tax Review Commission.

 

 

 

 

OFFERED BY:

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Report Title: 

Tax Review Commission; Long-Term Care; Financing Program; Medicaid; Insurance