Rhode Island 2023 Regular Session

Rhode Island Senate Bill S0232

Introduced
2/16/23  

Caption

Personal Income Tax

Impact

The impact of S0232 on state laws would be significant, as it would amend existing regulations governing personal income tax. By introducing a new income bracket for high earners, the bill could address concerns about equity in the state's taxation system. Supporters argue that this measure would ensure that higher-income individuals contribute a fairer share towards funding essential public services, while critics might raise concerns about the potential negative effects on attracting and retaining high-income residents in Rhode Island as well as discouraging economic growth for the wealthiest taxpayers.

Summary

S0232 is a proposed act related to personal income taxation in Rhode Island. The bill aims to impose a tax rate of 3% on taxable income exceeding $417,500, which is to be indexed for inflation. This legislative change is positioned to generate additional revenue to fund various state services such as affordable child care, public education, affordable public colleges, and infrastructure improvements including roads and bridges. The expected revenue allocation indicates a focus on enhancing quality of life through investment in crucial public programs.

Contention

Debates surrounding S0232 could center on various points of contention, including fairness in taxation, economic consequences, and the responsibility of high earners towards funding state services. Advocates may emphasize the importance of equitable taxation to solve pressing social issues, whereas opponents could argue that disincentivizing high earners through increased taxes might lead to a reduction in overall economic activity. The bill represents an essential discussion around how to balance the need for state revenue with the implications of such taxation on individuals' decisions to reside or invest within the state.

Companion Bills

No companion bills found.

Previously Filed As

RI S0019

Personal Income Tax

RI H6148

Personal Income Tax

RI S2593

Personal Income Tax

RI S2062

Personal Income Tax

RI S0080

Personal Income Tax

RI H5470

Personal Income Tax

RI H7494

Personal Income Tax

RI H7659

Personal Income Tax

RI H5392

Personal Income Tax

RI S0553

Personal Income Tax

Similar Bills

RI S2147

Personal Income Tax

RI H5392

Personal Income Tax

RI H6148

Personal Income Tax

RI H7589

Raises the earned-income tax credit from sixteen percent (16%) to thirty percent (30%) for the tax years 2025 and beyond.

RI S0244

Increases the Rhode Island earned-income credit to twenty percent (20%) on January 1, 2026. Such credit would not exceed the amount of state income tax.

RI S0040

Increases the state earned-income credit as of January 1, 2026 to seventeen percent (17%) of the federal earned-income credit, not to exceed the amount of state income tax.

RI H5760

Raises the earned-income tax credit from twenty percent (20%) to thirty percent (30%) for the tax years 2026 and beyond.

RI H6009

Authorizes a retroactive tax credit for tax yr 2026/thereafter/allowing investment tax credits to be passed through to the personal income tax returns of eligible Sub-S corporation shareholders/limited liability company members who meet certain conditions