Rhode Island 2023 Regular Session

Rhode Island House Bill H5145

Introduced
1/18/23  

Caption

Personal Income Tax

Impact

The potential impacts of H5145 on Rhode Island state laws include a reconfiguration of how personal income taxes are calculated for residents, especially concerning retirement income and military pensions. The bill allows for a subtractive modification for military service pensions, which is especially beneficial for veterans, acknowledging their service by relieving them of state income taxes on their benefits. Additionally, adjustments for taxable retirement income from certain pension plans will also see increases, such as a modification allowance rising to $20,000 for eligible taxpayers. This is seen as a move to attract and retain retired individuals in the state.

Summary

H5145 is a bill aimed at modifying the Rhode Island personal income tax laws, particularly focusing on adjustments to the federal adjusted gross income for various categories of income. One of the most significant modifications is the proposed exclusion of all social security income from federal adjusted gross income starting in the tax year beginning January 1, 2024. This change is significant as it provides tax relief to residents who rely on social security benefits, especially seniors or those with disabilities, thereby improving their financial standing.

Conclusion

Overall, H5145 presents a legislative effort to rethink the personal income tax structure in Rhode Island by directing modifications that favor certain categories of taxpayers, such as seniors and veterans. The long-term effects on the state’s tax base and service funding remain critical points for legislators and stakeholders as they consider the trade-offs involved in implementing such tax relief measures.

Contention

Despite the bill's intentions to provide financial relief, there are points of contention surrounding its potential fiscal implications. Critics argue that these modifications could lead to a significant decrease in state revenue, which might impact funding for essential services. The discussions surrounding the bill underscore the tension between providing tax relief for specific groups and maintaining adequate funding for state operations. Furthermore, the fact that these modifications apply to specific demographics raises concerns about equity in tax policy, where other segments of the population may feel underrepresented or disadvantaged.

Companion Bills

No companion bills found.

Previously Filed As

RI H5624

Personal Income Tax

RI H5807

Personal Income Tax

RI H5393

Personal Income Tax

RI S0084

Personal Income Tax

RI H5468

Personal Income Tax

RI S0021

Personal Income Tax

RI S0246

Personal Income Tax

RI S0529

Personal Income Tax

RI H6010

Personal Income Tax

RI S0253

Personal Income Tax

Similar Bills

RI H7285

Personal Income Tax

RI H7380

Personal Income Tax

RI S2268

Personal Income Tax - Residents

RI S0183

Gradually phases in modifications to federal adjusted gross income over a four (4) year period for social security income, from twenty-five percent (25%) up to one hundred percent (100%), beginning on or after January 1, 2026.

RI S2556

Establishes the first time home buyer savings program act. Allows modifications to federal adjusted gross income for $50,000 in contributions and $150,000 of interest and dividends included in federal adjusted gross income.

RI H7673

Establishes the first time home buyer savings program act. Allows modifications to federal adjusted gross income for $50,000 in contributions and $150,000 of interest and dividends included in federal adjusted gross income.

RI H7338

Personal Income Tax

RI H5474

Phases in modifications to federal adjusted gross income over a four (4) year period for social security income, from twenty percent (20%) up to eighty percent (80%), beginning on or after January 1, 2026.