Rhode Island 2023 Regular Session

Rhode Island Senate Bill S0246

Introduced
2/16/23  

Caption

Personal Income Tax

Impact

If enacted, S0246 will have a notable impact on Rhode Island's personal income tax framework. The bill specifically increases the income thresholds for tax modifications related to Social Security, allowing more residents to exclude their benefits from taxable income. Additionally, it introduces adjustments for military pensions, making it favorable for veterans. By addressing these issues, the bill is expected to ease the financial burden on these groups, potentially leading to greater economic stability among retirees and service members.

Summary

Bill S0246, introduced in the Rhode Island General Assembly, focuses on taxation with specific amendments to the state's personal income tax regulations. Primarily, the bill proposes to update the thresholds for modifications concerning taxable income for seniors, military pensions, and other relevant deductions. It aims to increase deductibility limits to adapt to inflation and reflect changes in federal tax law. This legislative change seeks to benefit residents by making tax filings simpler and more equitable, particularly for those on fixed incomes such as retirees.

Contention

While S0246 has garnered support for its potential benefits, it faces contention among various stakeholders. Some legislators worry about the long-term fiscal implications of increasing tax deductions, which could reduce state revenues. Critics argue that while the proposed changes benefit a narrow segment of taxpayers, they do not address broader issues of tax reform needed for equitable societal growth. Addressing the balance between providing necessary tax relief and maintaining state revenue integrity remains a central discussion point as the bill progresses.

Companion Bills

No companion bills found.

Previously Filed As

RI H7702

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

RI H5758

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

RI S0409

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

RI S3017

Allows a modification to federal adjusted gross income for personal income tax for qualified tips and overtime income consistent with the federal tax treatment.

RI H8438

Allows a modification to federal adjusted gross income for personal income tax for qualified tips and overtime income consistent with the federal tax treatment.

RI S0776

Increases the federal adjusted gross income threshold for modification for taxable social security income. Amends references to federal adjusted gross income as pertains to modification of taxable retirement income from certain pension plans or annuities.

RI S2365

Increases the federal adjusted gross income threshold for modification for taxable social security income. Amends references to federal adjusted gross income as pertains to modification of taxable retirement income from certain pension plans or annuities.

RI H5761

Allows a modification for all taxable pension and/or annuity income includible in federal adjusted gross income for tax years beginning on or after January 1, 2026.

RI S3018

Allows a modification for up to $50,000 of individual retirement account income that is included in federal adjusted gross income for the taxable year; provided that the person with individual retirement accounts has no income from pensions.

RI S2026

Allows a modification to federal adjusted gross income for all social security income for tax years beginning on or after January 1, 2027.

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