Rhode Island 2023 Regular Session

Rhode Island Senate Bill S0529

Introduced
3/7/23  

Caption

Personal Income Tax

Impact

The proposed changes seek to alleviate the tax burden on retirees, particularly those receiving social security income. The bill not only affects individuals who depend on these incomes but also aims to enhance the overall economic well-being of the retired population in Rhode Island. By allowing higher deductions for taxable pension and annuity income, the legislation is expected to make the state more attractive for retirees, which could potentially lead to an increase in residents over 65 moving to or remaining in the state.

Summary

Bill S0529, introduced in the Rhode Island General Assembly, focuses on amending sections of the state's personal income tax laws. The bill proposes significant modifications to how the taxation of retirement income, specifically from social security and pensions, is structured. Starting from January 1, 2024, the bill outlines a gradual phase-in where taxpayers can begin subtracting a percentage of their social security income from their federal adjusted gross income. This percentage will increase over time until it reaches 100% by January 1, 2027.

Contention

While the bill has garnered support primarily from legislators advocating for the financial relief of senior citizens, it may face opposition regarding its implications for state revenue. Critics may argue that the tax deductions for retirees could lead to a decrease in income tax contributions, diminishing available funding for public services. Moreover, there may be concerns on whether the phased implementation will sufficiently address the immediate financial needs of seniors or if it simply postpones critical assistance.

Additional_points

In addition to the changes in social security income taxation, S0529 introduces provisions to exempt a certain portion of military pension income from being counted in federal adjusted gross income, further supporting veteran welfare. The bill also details adjustments concerning tuition savings accounts, indicating a broader consideration for financial education and support systems in Rhode Island.

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 H5145

Personal Income Tax

RI S0246

Personal Income Tax

RI H6010

Personal Income Tax

RI S0253

Personal Income Tax

Similar Bills

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.

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Personal Income Tax

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RI H7673

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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.