Rhode Island 2024 Regular Session

Rhode Island Senate Bill S2813

Introduced
3/22/24  
Refer
3/22/24  

Caption

Makes numerous technical amendments to the statutes on taxes and corporations, associations and partnerships.

Impact

The enactment of S2813 will directly influence the existing frameworks for corporate income tax assessments in Rhode Island. These technical amendments will likely streamline processes for both tax administrators and businesses, ensuring that timelines for audits and assessments are clear and effective. Notably, the bill introduces tighter regulations on the time limits for assessing taxes, allowing for exceptions in cases of fraud or false filings. Such changes could lessen the burden on businesses concerning unforeseen tax liabilities and administrative disputes.

Summary

S2813, introduced to amend the Rhode Island Business Corporation Act, seeks to implement several technical amendments relating to the statutes governing corporations, associations, and partnerships in the state. The bill focuses specifically on clarifying and updating provisions regarding corporate taxation, including time limitations for tax assessments and conditions under which such assessments may be extended. This legislative effort is aimed at improving administrative efficiency and aligning the state's tax code with better practices.

Sentiment

Overall, the sentiment surrounding S2813 appears to be supportive, particularly among corporations and businesses that favor regulatory clarity and consistency. Advocates for the bill argue that these amendments are necessary for a more efficient tax administration process. However, some concerns persist regarding the potential implications for small businesses that may not have adequate resources to navigate changes in tax law or face unexpected assessments due to the amendments introduced in this bill.

Contention

While the general reception of S2813 has been positive, opponents argue that the technical nature of the amendments could obscure significant changes that affect small businesses disproportionately. Moreover, some members of the legislative committee have voiced concerns that the swift passage of such amendments might overlook the need for comprehensive public discourse. Thus, while the bill aims at enhancing clarity and efficiency, it also raises questions about its thorough vetting and the safeguarding of interests for all business sectors.

Companion Bills

No companion bills found.

Previously Filed As

RI H6371

Relating To Statutes And Statutory Construction

RI H5839

Rhode Island Business Corporation Act

RI S0209

Sales And Use Taxes -- Liability And Computation

RI S0210

Sales And Use Taxes -- Liability And Computation

RI H6015

Sales And Use Taxes -- Liability And Computation

RI S0552

Sales And Use Taxes -- Liability And Computation

RI S0722

Children With Disabilities -- Statutes And Statutory Construction

RI H5755

Children With Disabilities -- Statutes And Statutory Construction

RI S0269

Sales And Use Taxes -- Liability And Computation

RI S0557

Sales And Use Taxes -- Liability And Computation

Similar Bills

CA AB853

Student financial aid: Golden State Scholarshare Trust Act.

TX HB2578

Relating to the efficiency of and consolidation of powers and duties within the health and human services system.

RI H7280

Makes numerous technical amendments to the statutes on taxes and corporations, associations and partnerships.

WV SB508

Exempting non-grantor trusts administered in state from personal income taxation

WV HB5024

Relating to exempting non-grantor trusts administered in this state from the personal income tax.

NJ S3189

Makes various changes to "New Jersey Angel Investor Tax Credit Act" and Technology Business Tax Certificate Transfer Program; repeals "New Jersey Ignite Act."

NJ A2365

Makes various changes to "New Jersey Angel Investor Tax Credit Act" and Technology Business Tax Certificate Transfer Program; repeals "New Jersey Ignite Act."

ME LD1

An Act to Increase Storm Preparedness for Maine's Communities, Homes and Infrastructure