| RI | H7927 | Intro
25% | 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] | 2024-04-11
To House Finance Committee |
| RI | H7920 | Intro
25% | TAXATION -- HISTORIC PRESERVATION TAX CREDITS 2013 - Extends the historic tax credit to June 30, 2029.
[Detail][Text][Discuss] | 2024-04-11
To House Finance Committee |
| RI | H7994 | Intro
25% | TAXATION -- MOTION PICTURE PRODUCTION TAX CREDITS - Increase the motion picture tax credit to $10,000,000 and then to $15,000,000 for 2026 and the total available credits to $40,000,000 for 2025 and $50,000,000 for 2026 and eliminates the sunset prov...
[Detail][Text][Discuss] | 2024-04-11
To House Finance Committee |
| RI | H8131 | Intro
25% | 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] | 2024-04-11
To House Municipal Government & Housing Committee |
| RI | H7684 | Intro
25% | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. It also defines urban and small farmers and urban farmland.
[Detail][Text][Discuss] | 2024-04-10
To House Finance Committee |
| RI | H7674 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts new or used bicycles from sale and use tax.
[Detail][Text][Discuss] | 2024-04-10
To House Finance Committee |
| RI | S2602 | Intro
25% | TAXATION -- NURSING FACILITIES PROVIDER ASSESSMENT ACT - Provides a definition for intermediate care facility for individuals with intellectual disabilities, includes the facilities under the nursing facility assessment, and includes a Medicaid Secti...
[Detail][Text][Discuss] | 2024-04-10
To Senate Finance Committee |
| RI | H7995 | Intro
25% | 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] | 2024-04-10
To House Finance Committee |
| RI | S2762 | Intro
25% | TAXATION -- PROPERTY SUBJECT TO TAXATION -- EXEMPTIONS - Exempts from taxation the real and tangible personal property of St. Elizabeth's Home, a Rhode Island domestic nonprofit corporation, located in East Greenwich, Warwick, and Providence, Rhode I...
[Detail][Text][Discuss] | 2024-04-10
To Senate Housing and Municipal Government Committee |
| RI | H7478 | Intro
25% | TAXATION -- RHODE ISLAND NEW QUALIFIED JOBS INCENTIVE ACT 2015 - Provides that a business unable to meet its first year employment level under the qualified jobs tax credit program established by chapter 48.3 of title 44 would not lose eligibility fo...
[Detail][Text][Discuss] | 2024-04-09
To House Finance Committee |
| RI | H7121 | Intro
25% | TAXATION -- STATE TAX OFFICIALS - Limits the assessment of interest to 4 calendar years prior to the date on which notice of the delinquent payment is sent to the taxpayer.
[Detail][Text][Discuss] | 2024-04-09
Withdrawn at sponsor's request (04/11/2024) |
| RI | H7675 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Phases out the local meals and beverage tax by January 1, 2028.
[Detail][Text][Discuss] | 2024-04-09
To House Finance Committee |
| RI | H7933 | Intro
25% | 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] | 2024-04-09
To House Finance Committee |
| RI | S2335 | Intro
25% | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. It also defines urban and small farmers and urban farmland.
[Detail][Text][Discuss] | 2024-04-04
To Senate Finance Committee |
| RI | S2854 | Intro
25% | 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] | 2024-04-04
To Senate Finance Committee |
| RI | S2191 | Intro
25% | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Provides that the city of Warwick, no separate class or zoning district would be assigned/designated based solely on a scenic view, and no property in a particular class or zoning district would be ass...
[Detail][Text][Discuss] | 2024-03-28
To Senate Housing and Municipal Government Committee |
| RI | S2564 | Intro
25% | TAXATION -- PROPERTY SUBJECT TO TAXATION - Provides a tax upon the endowment of a private institution of higher education equal to two percent (2%) upon each dollar over $1,000,000,000.
[Detail][Text][Discuss] | 2024-03-28
To Senate Finance Committee |
| RI | H7990 | Intro
25% | 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] | 2024-03-28
To House Municipal Government & Housing Committee |
| RI | H7996 | Intro
25% | TAXATION -- STATE TAX OFFICIALS - Reduces the interest rate on delinquent payments to the twelve percent (12%) per annum.
[Detail][Text][Discuss] | 2024-03-28
To House Finance Committee |
| RI | H8076 | Intro
25% | 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] | 2024-03-28
To House Municipal Government & Housing Committee |
| RI | H7038 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Grants a tax credit for any tax placed upon the sale of automobile parts which have a core charge.
[Detail][Text][Discuss] | 2024-03-26
Withdrawn at sponsor's request |
| RI | S2856 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts from the sales and use tax the sale of beer and malt beverages at retail.
[Detail][Text][Discuss] | 2024-03-22
To Senate Finance Committee |
| RI | H7991 | Intro
25% | 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] | 2024-03-19
To House Municipal Government & Housing Committee |
| RI | H7760 | Intro
25% | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts all Narragansett Indian Tribe homeowners from real estate taxes and real estate tax liens, imposed by the state or any municipality. Also declares the Tribe as the sole sovereign federally recognized...
[Detail][Text][Discuss] | 2024-03-14
To House State Government & Elections Committee |
| RI | S2313 | Intro
25% | TAXATION -- PERSONAL INCOME TAX - Allows a modification up to $50,000 of taxable pension and/or annuity income includible in federal adjusted gross income for tax years beginning on or after January 1, 2025.
[Detail][Text][Discuss] | 2024-03-12
To Senate Finance Committee |
| RI | S2362 | Intro
25% | TAXATION -- PROPERTY SUBJECT TO TAXATION - Exempts from taxation the real and tangible personal property of the Providence Preservation Society.
[Detail][Text][Discuss] | 2024-03-12
To Senate Finance Committee |
| RI | H7651 | Intro
25% | 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] | 2024-03-12
To House Municipal Government & Housing Committee |
| RI | S2552 | Intro
25% | 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] | 2024-03-12
To Senate Finance Committee |
| RI | S2593 | Intro
25% | TAXATION -- BUSINESS CORPORATION TAX - Refunds to corporations with annual gross income of less than $400 the difference between the gross annual income and the $400 minimum tax imposed with the amount refunded capped at $400.
[Detail][Text][Discuss] | 2024-03-12
To Senate Finance Committee |
| RI | H7378 | Intro
25% | 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] | 2024-03-07
To House Municipal Government & Housing Committee |
| RI | H7381 | Intro
25% | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Places a cap of twenty percent (20%) on increases in consecutive revaluations of real property in all cities and towns conducting revaluations commencing December 31, 2024, and every December 31 therea...
[Detail][Text][Discuss] | 2024-03-07
To House Municipal Government & Housing Committee |
| RI | H7379 | Intro
25% | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Permits municipalities to enact ordinances that provides them the authority to organize local tax amnesty events once every three (3) years.
[Detail][Text][Discuss] | 2024-03-07
To House Municipal Government & Housing Committee |
| RI | H7660 | Intro
25% | 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] | 2024-03-07
To House Municipal Government & Housing Committee |
| RI | S2583 | Intro
25% | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Provides that the city of Woonsocket not be required to accept additional residential properties subject to the alternative tax assessment due to its stock of affordable housing meeting the 10% housing...
[Detail][Text][Discuss] | 2024-03-01
To Senate Finance Committee |
| RI | S2596 | Intro
25% | TAXATION -- PERSONAL INCOME TAX -- CAPITAL GAINS - Amends the capital gains tax rates and holding period from 5 years to 1 year. Imposes a non-owner occupied tax on homes assessed at more than $1,000,000.
[Detail][Text][Discuss] | 2024-03-01
To Senate Finance Committee |
| RI | S2561 | Intro
25% | TAXATION -- SALES AND USE TAXES -- ENFORCEMENT AND COLLECTION - Provides that any person who has a retail sales permit would not be required to pay a separate registration fee to make sales at flea markets; provided, however, the person would remain ...
[Detail][Text][Discuss] | 2024-03-01
To Senate Finance Committee |
| RI | S2568 | Intro
25% | TAXATION -- PERSONAL INCOME TAX - Excludes all overtime earned by an individual from adjusted gross income for tax years 2025 and 2026 and defines overtime as payment of at least 1½ times the rate of regular pay for hours worked over the standard fo...
[Detail][Text][Discuss] | 2024-03-01
To Senate Finance Committee |
| RI | S2554 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Phases out the local meals and beverage tax by January 1, 2028.
[Detail][Text][Discuss] | 2024-03-01
To Senate Finance Committee |
| RI | H7466 | Intro
25% | TAXATION -- TAX SALES - Replaces the tax sale auction process with a real estate broker listing of the land for fair market value and any surplus proceeds realized upon sale shall be paid to the owner of the real estate at the time of the sale.
[Detail][Text][Discuss] | 2024-02-16
Withdrawn at sponsor's request |
| RI | S2358 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Increases the amount of exemption from sales tax for clothing including footwear from two hundred fifty dollars ($250) to five hundred dollars ($500). Effective July 1, 2023.
[Detail][Text][Discuss] | 2024-02-12
To Senate Finance Committee |
| RI | S2373 | Intro
25% | TAXATION -- PROPERTY SUBJECT TO TAXATION - Allows municipalities to establish a program providing property tax exemption to active duty individuals who volunteer services as a firefighter or emergency medical technician.
[Detail][Text][Discuss] | 2024-02-12
To Senate Finance Committee |
| RI | H7488 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts the trade-in value of pickup trucks under fourteen thousand pounds (14,000 lbs.) gross weight.
[Detail][Text][Discuss] | 2024-02-02
To House Finance Committee |
| RI | H7331 | Intro
25% | 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] | 2024-01-26
To House Finance Committee |
| RI | H7242 | Intro
25% | 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] | 2024-01-25
To House Municipal Government & Housing Committee |
| RI | S2165 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts from the sales and use tax any items sold or provided for use in conducting memorial, funeral, or burial services.
[Detail][Text][Discuss] | 2024-01-24
To Senate Finance Committee |
| RI | S2157 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Creates a sales tax holiday on August 10 and 11, 2024.
[Detail][Text][Discuss] | 2024-01-24
To Senate Finance Committee |
| RI | S2171 | Intro
25% | TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Permits municipalities to enact ordinances that provides them the authority to organize local tax amnesty events once every three (3) years.
[Detail][Text][Discuss] | 2024-01-24
To Senate Finance Committee |
| RI | S2172 | Intro
25% | 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] | 2024-01-24
To Senate Finance Committee |
| RI | S2166 | Intro
25% | TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts machinery and equipment used to provide broadband communications service the from the sales and use tax.
[Detail][Text][Discuss] | 2024-01-24
To Senate Finance Committee |
| RI | S2170 | Intro
25% | TAXATION -- INVESTMENT TAX CREDIT - Limits investment tax credit to manufacturers. Requires determination of goals, objectives and effectiveness of the credit. Repeals the specialized investment tax credit.
[Detail][Text][Discuss] | 2024-01-24
To Senate Finance Committee |
