CVE-2025-38076 is a use-after-free vulnerability in the Linux kernel related to the handling of percpu counters for module allocation tags. When a kernel module is unloaded, the memory for its allocation tags is kept alive if still in use, but the percpu counters referenced by these tags were freed prematurely, leading to potential use-after-free conditions. The issue is fixed by dynamically allocating percpu counters and keeping them alive as long as tags are in use after module unloading.