| RI | S2350 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts from taxation real and tangible personal property classified as industrial and would extend the exemption period from ten (10) years to twenty (20) years.
[Detail][Text][Discuss] | 2024-06-29
Effective without Governor's signature |
| RI | S2552 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts the tangible personal property of Northwest Community Health Care d/b/a WellOne Primary Medical and Dental Care from taxation.
[Detail][Text][Discuss] | 2024-06-29
Effective without Governor's signature |
| RI | S2582 | Pass | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Authorizes reassessment of taxes on new construction from the date of issuance of the certificate of occupancy or the date it is first used, whichever is the earlier.
[Detail][Text][Discuss] | 2024-06-29
Effective without Governor's signature |
| RI | S2322 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION -- LIFE ESTATE - Entitles holders of a life estate to real property to use any veteran's tax exemptions available to them.
[Detail][Text][Discuss] | 2024-06-26
Signed by Governor |
| RI | S2854 | Pass | TAXATION -- MOTOR VEHICLE AND TRAILER EXCISE TAX ELIMINATION ACT OF 1998 - Repeals the provision setting a different timeline for reimbursement of East Providence for the FY 2025, and would bring East Providence in line with other municipalities in t...
[Detail][Text][Discuss] | 2024-06-26
Signed by Governor |
| RI | S2639 | Pass | TAXATION -- COLLECTION OF TAXES GENERALLY - Allows municipalities that issue tax bills via mail to develop programs to provide adequate notice through other digital means.
[Detail][Text][Discuss] | 2024-06-24
Signed by Governor |
| RI | S3004 | Pass | TAXATION -- MOTION PICTURE PRODUCTION TAX CREDITS - Clarifies that all costs of goods used and services performed in Rhode Island shall qualify as state-certified production costs.
[Detail][Text][Discuss] | 2024-06-24
Signed by Governor |
| RI | S3152 | Pass | TAXATION -- TAXATION OF BANKS - Provides banks with an election to use the allocation and apportionment method of income for purposes of taxation.
[Detail][Text][Discuss] | 2024-06-24
Signed by Governor |
| RI | S2857 | Pass | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Amends provisions relative to the levy and assessment of local taxes and would provide that the city of Providence may adopt a tax classification with unrestricted tax rates for certain classes of prop...
[Detail][Text][Discuss] | 2024-06-15
Effective without Governor's signature |
| RI | S3031 | Intro
Sine Die | TAXATION -- PROPERTY SUBJECT TO TAXATION - Removes the exemption from taxation granted to Bryant University located in Smithfield, RI subjecting the university to full taxation unless, the university and the town of Smithfield reach an agreement on p...
[Detail][Text][Discuss] | 2024-06-11
Committee recommends passage |
| RI | S2172 | Intro
Sine Die | TAXATION -- PROPERTY SUBJECT TO TAXATION - Increases the minimum veterans' exemption from one thousand dollars ($1,000) to six thousand dollars ($6,000) with respect to municipal taxes.
[Detail][Text][Discuss] | 2024-06-10
Committee recommended Substitute A be held for further study |
| RI | S3024 | Engross
Sine Die | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts 30% of the lessor’s assessed real property tax expense over $19,500 for each calendar year remaining on the 10 year lease dated July 27, 2021, of Rhode Island Coalition Against Domestic Violence.
[Detail][Text][Discuss] | 2024-06-05
To House Municipal Government & Housing Committee |
| RI | S3123 | Intro
Sine Die | TAXATION -- PROPERTY SUBJECT TO TAXATION - Gives the city of Woonsocket the authority to establish by ordinance, exemptions from taxation on real and personal property for different classifications of individuals including, but not limited to, the el...
[Detail][Text][Discuss] | 2024-06-04
To Senate Finance Committee |
| RI | S3135 | Intro
Sine Die | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION -- LOCAL MEALS AND BEVERAGE TAX - Allocates five percent (5%) of revenues from the local meals and beverage tax to the Rhode Island Semiquincentennial (R.I. 250) Commission for the executio...
[Detail][Text][Discuss] | 2024-06-04
To Senate Finance Committee |
| RI | S3067 | Intro
Sine Die | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts from taxation the real and tangible personal property of the Providence Preservation Society.
[Detail][Text][Discuss] | 2024-06-03
Meeting postponed (06/04/2024) |
| RI | S2931 | Engross
Sine Die | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Provides a four (4) year expiration period on any certificate of exemption pursuant to this section for writers, composers and artists.
[Detail][Text][Discuss] | 2024-05-31
To House Finance Committee |
| RI | S2052 | Intro
Sine Die | TAXATION -- BUSINESS CORPORATION TAX - Repeals the corporation minimum tax.
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2063 | Intro
Sine Die | TAXATION -- PROPERTY TAX RELIEF - Increases the income range up to fifty thousand dollars ($50,000) and tax credit up to eight hundred fifty dollars ($850), for elderly and disabled persons who own or rent their homes.
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2012 | Intro
Sine Die | TAXATION -- SURPLUS FUNDS TAX CREDIT ACT - Mandates that any surplus state tax revenue received in any fiscal year be refunded to the taxpayers of this state on a proportional basis in relation to the personal income tax liability incurred by the tax...
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2355 | Intro
Sine Die | TAXATION -- PERSONAL INCOME TAX - Creates an additional Rhode Island personal income surtax of 3% on taxable income over $1,000,000, with the existing three-bracket personal income tax structure remaining in place.
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2315 | Intro
Sine Die | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts from the sales and use tax the sale of firearm safety equipment and related products.
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2342 | Intro
Sine Die | TAXATION -- AGREEMENT TO PHASE OUT CORPORATE INCENTIVES COMPACT ACT - Establishes a compact agreement among at least two (2) states to prohibit the use of subsidies to selectively retain industry or company entice relocation from one state to another...
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2571 | Intro
Sine Die | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Limits real estate tax assessments for low- and moderate-income housing units to the last current sales price within a 5 year period.
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2588 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts from taxation the real and tangible personal property of the Little Compton Game Club.
[Detail][Text][Discuss] | 2024-05-30
Effective without Governor's signature |
| RI | S2757 | Intro
Sine Die | TAXATION -- TAX CREDIT FOR FOOD DONATION - Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2930 | Intro
Sine Die | TAXATION -- PERSONAL INCOME TAX - Provides a tax credit to individual taxpayers who convert their gas-powered vehicle into a vehicle propelled by an alternative fuel source.
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S2967 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts from taxation the real and tangible personal property of Wildlife Rehabilitators Association of Rhode Island (Wildlife Clinic of Rhode Island), a Rhode Island domestic nonprofit corporation, located ...
[Detail][Text][Discuss] | 2024-05-30
Effective without Governor's signature |
| RI | S2986 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION - Increases the real property exemptions of veterans and the elderly residing in the Town of West Warwick.
[Detail][Text][Discuss] | 2024-05-30
Effective without Governor's signature |
| RI | S3090 | Intro
Sine Die | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts from taxation the non-commercial real and tangible personal property of Southside Community Land Trust, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island.
[Detail][Text][Discuss] | 2024-05-30
To Senate Finance Committee |
| RI | S3099 | Intro
Sine Die | TAXATION -- STATEWIDE TANGIBLE PROPERTY TAX EXEMPTION - Determines reimbursement rate for lost tax revenue base upon the 2023 assessment and rate. Allows for an estimate to be calculate based upon 2022 if 2023 information unavailable. Allows municipa...
[Detail][Text][Discuss] | 2024-05-29
To Senate Finance Committee |
| RI | S2061 | Intro
Sine Die | TAXATION -- PERSONAL INCOME TAX - Allows a modification to federal adjusted gross income for all social security income for tax years beginning on or after January 1, 2025.
[Detail][Text][Discuss] | 2024-05-28
To Senate Finance Committee |
| RI | S2158 | Intro
Sine Die | TAXATION -- PERSONAL INCOME TAX - Phases in modifications to federal adjusted gross income over a 4 year period for social security income, from 25% up to 100%, beginning on or after January 1, 2025.
[Detail][Text][Discuss] | 2024-05-28
To Senate Finance Committee |
| RI | S2347 | Intro
Sine Die | TAXATION -- TAX ON GAINS FROM THE SALE OR EXCHANGE OF REAL PROPERTY - Creates new tax on gains from sale or exchange of real property held for short periods of time, 6 years or less, establishes a comprehensive framework to calculate and implement en...
[Detail][Text][Discuss] | 2024-05-28
To Senate Finance Committee |
| RI | S2548 | Intro
Sine Die | TAXATION -- RHODE ISLAND NEW QUALIFIED JOBS INCENTIVE ACT 2015 - Sunsets/discontinues the Jobs Development Act rate reduction as of July 1, 2024.
[Detail][Text][Discuss] | 2024-05-28
To Senate Finance Committee |
| RI | S2590 | Intro
Sine Die | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Establishes a statewide limit of twelve percent (12%) per year on interest charged by cities and towns on delinquent taxes.
[Detail][Text][Discuss] | 2024-05-28
To Senate Finance Committee |
| RI | S2051 | Intro
Sine Die | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts reusable bags from the state sales tax.
[Detail][Text][Discuss] | 2024-05-23
To Senate Finance Committee |
| RI | S2167 | Intro
Sine Die | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts from the sales tax scalp hair prosthesis or wigs that are necessary due to hair loss from a medical condition.
[Detail][Text][Discuss] | 2024-05-23
To Senate Finance Committee |
| RI | S2054 | Intro
Sine Die | TAXATION -- PERSONAL INCOME TAX - Increases the state earned-income credit as of January 1, 2025 to seventeen percent (17%) of the federal earned-income credit, not to exceed the amount of state income tax.
[Detail][Text][Discuss] | 2024-05-23
To Senate Finance Committee |
| RI | S2159 | Intro
Sine Die | TAXATION -- PERSONAL INCOME TAX - Allows real property owner a one-time non-refundable tax credit for the actual costs of connecting a single family or multi-family dwelling to a municipal sewer system credited to the owner's personal or corporate in...
[Detail][Text][Discuss] | 2024-05-23
To Senate Finance Committee |
| RI | S2369 | Intro
Sine Die | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Permits every municipality in the state to offer a homestead tax exemption of up to 20% of assessed value on residential properties, and also provides that municipalities that grant greater exemptions ...
[Detail][Text][Discuss] | 2024-05-23
To Senate Finance Committee |
| RI | S2563 | Intro
Sine Die | TAXATION -- PERSONAL INCOME TAX - Allows a modification to federal adjusted gross income of twenty thousand dollars ($20,000) of social security income for tax years beginning on or after January 1, 2024.
[Detail][Text][Discuss] | 2024-05-23
To Senate Finance Committee |
| RI | S2960 | Intro
Sine Die | TAXATION -- PERSONAL INCOME TAX - Allows a modification to federal adjusted gross income of fifty thousand dollars ($50,000) of taxable pension and/or annuity income for tax years beginning on or after January 1, 2025.
[Detail][Text][Discuss] | 2024-05-23
To Senate Finance Committee |
| RI | S3037 | Engross
Sine Die | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts the Center for Mediation and Collaboration Rhode Island from taxation of the real property and tangible personal property located at 831 Bald Hill Road in the city of Warwick.
[Detail][Text][Discuss] | 2024-05-17
To House Municipal Government & Housing Committee |
| RI | S2879 | Intro
Sine Die | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Provides that only residential properties and new or rehabilitated residential affordable housing units would be subject to the tax under § 44-5-13.1 relating to taxation of low-income housing.
[Detail][Text][Discuss] | 2024-05-14
To Senate Housing and Municipal Government Committee |
| RI | S2961 | Intro
Sine Die | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts battery energy storage system equipment, solar thermal collectors for commercial applications and solar storage tanks that are part of a commercial solar hot water system from the...
[Detail][Text][Discuss] | 2024-05-14
To Senate Finance Committee |
| RI | S2328 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION -- TAX EXEMPTIONS -- JAMESTOWN - Grants the town of Jamestown the legal authority to grant a tax dollar reduction to gold star parents and to visually impaired persons.
[Detail][Text][Discuss] | 2024-05-10
Effective without Governor's signature |
| RI | S2319 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION -- TOWN OF JOHNSTON - Authorizes the town of Johnston to grant a tax credit to any person over the age of sixty-five (65) years.
[Detail][Text][Discuss] | 2024-05-10
Effective without Governor's signature |
| RI | S2598 | Pass | TAXATION -- PROPERTY SUBJECT TO TAXATION - Allows the town council of Portsmouth, by ordinance or resolution, to exempt Quaker Manor from valuation for taxation or to enter into tax abatement or payment in lieu of taxes agreements.
[Detail][Text][Discuss] | 2024-05-10
Effective without Governor's signature |
| RI | S2966 | Intro
Sine Die | TAXATION -- PROPERTY SUBJECT TO TAXATION - Provides a tax exemption to residents of the Town of Bristol who are over the age of sixty-five (65) years and who have continuously owned and resided in their primary residence in the town for at least twen...
[Detail][Text][Discuss] | 2024-05-09
To Senate Housing and Municipal Government Committee |
| RI | S3033 | Intro
Sine Die | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Imposes an additional local hotel tax in the city of Newport, at a rate of two and one-half percent (2.5%) to be retained and used for its public infrastructure and resiliency purposes.
[Detail][Text][Discuss] | 2024-05-09
To Senate Finance Committee |
