Rhode Island House Bill H6072

Rhode Island 2025 Regular Session

• Introduced: 3/12/25
• Refer: 3/12/25

Caption

Establishes a child tax credit of one thousand dollars ($1,000) per dependent.

Summary

H6072 would create a new Rhode Island child tax credit under the personal income tax law. The bill allows a taxpayer who maintains a household with at least one dependent child under age 18 to claim a credit of $1,000 for each qualifying dependent. The credit is limited to taxpayers with total income at or below $100,000 for single filers and $150,000 for joint filers. The bill also makes the credit refundable: if the credit exceeds the taxpayer’s Rhode Island income tax liability, the Division of Taxation must treat the excess as an overpayment and pay the full amount to the taxpayer. The act would take effect immediately upon passage.

Impact

The bill would amend § 44-30-2 of the Rhode Island General Laws, which governs the state personal income tax rate and related credits, by adding a new child tax credit provision. It would affect individual income taxpayers with qualifying dependent children, especially lower- and middle-income households within the stated income caps, and would require the Division of Taxation to administer the credit and issue refunds for any excess amount beyond tax liability. Because the credit is refundable, the measure could reduce state revenue and increase direct payments to eligible families.

Sentiment

The bill text and findings reflect a strongly supportive policy rationale centered on child wellbeing, poverty reduction, family stability, and relief from inflation, housing insecurity, and food insecurity. The available context does not include committee testimony or recorded votes, so there is no documented opposition or formal vote history to gauge broader legislative sentiment. Based on the bill’s framing, the measure appears intended as a family-support and anti-poverty initiative.

Contention

The main policy issues likely to generate debate are fiscal cost, eligibility thresholds, and whether the credit should be refundable. Supporters are likely to emphasize child poverty reduction, household stability, and economic relief for families, while critics may focus on the revenue impact to the state budget and whether the income caps are set appropriately. Another possible point of contention is whether the credit should be limited to dependents under 18 and whether the $1,000 amount is sufficient or too expansive.