Rhode Island 2024 Regular Session

Rhode Island Senate Bill S2065

Introduced
1/12/24  

Caption

Increases the net taxable estate exemption to three million six hundred thousand dollars ($3,600,000) on January 1, 2025. Also increases the exemption by one million dollars ($1,000,000) on January 1 per year thereafter.

Impact

Should S2065 be enacted, it would have a considerable impact on estate taxation laws in Rhode Island. By raising the exemption threshold, fewer estates would be subject to estate taxes, thus potentially impacting state revenues from this source. This shift might be particularly advantageous for affluent families and individuals who previously faced estate taxation, as it would allow them greater flexibility in how they manage their wealth and assets, potentially enhancing the economic security of their beneficiaries.

Summary

Senate Bill S2065 proposes a significant increase to the estate tax exemption threshold in Rhode Island. Currently, the bill aims to raise the net taxable estate exemption to three million six hundred thousand dollars ($3,600,000) starting on January 1, 2025. Furthermore, it includes provisions for the exemption to increase by one million dollars annually thereafter. This change is intended to ease the tax burden on decedents’ estates and their heirs, allowing more wealth to be passed on without taxation at the state level.

Conclusion

Overall, S2065 represents a pivotal reform in Rhode Island's estate taxation landscape. By adjusting the exemption threshold, the bill seeks to both relieve tax burdens on larger estates and provoke discussion about the state’s fiscal health and ethical considerations in tax legislation.

Contention

While the proposal has supporters who argue that it will promote financial benefits for families, there are concerns regarding the implications for state funding. Critics argue that a significant reduction in estate tax revenue could lead to budgetary shortfalls for essential state services and programs. Additionally, there may be philosophical debates surrounding equity and taxation, particularly whether the wealthy should contribute more to state revenues to support public goods.

Companion Bills

No companion bills found.

Previously Filed As

RI S0259

Estate And Transfer Taxes--liability And Computation

RI H5802

Estate And Transfer Taxes -- Liability And Computation

RI S0526

Estate And Transfer Taxes -- Liability And Computation

RI H5631

Estate And Transfer Taxes--liability And Computation

RI H6386

Authorizing The Stone Bridge Fire District To Issue General Obligation Bonds And/or Notes In An Amount Not To Exceed One Million Two Hundred Fifty Thousand Dollars

RI S0982

Authorizing The Stone Bridge Fire District To Issue General Obligation Bonds And/or Notes In An Amount Not To Exceed One Million Two Hundred Fifty Thousand Dollars

RI H6455

Authorizing The Bristol Warren Regional School District To Issue Not To Exceed Two Hundred Million Dollars

RI S1073

Authorizing The Bristol Warren Regional School District To Issue Not To Exceed Two Hundred Million Dollars

RI H5200

Making Appropriations For The Support Of The State For The Fiscal Year Ending June 30, 2024

RI S0233

Personal Income Tax -- Capital Gains

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