Establishes a statewide “Healthy School Meals for all” universal school breakfast and lunch program in Rhode Island public schools phased in over 3 years.
Authorizes the office of postsecondary commissioner to expand bilingual and dual language teacher certificates in urban schools through two scholarship programs for students and teachers, with eligibility requirements and donations.
Caps delinquent tax interest rate at 12%. Prohibits audits beyond 3 years from date of tax filing, 7 years for fraudulent filings, and in no event beyond 10 years from date of filing or required filing date, whichever is later.
Amends the term "extraordinary costs" for the purposes of excess costs associated with special education students. The new definition of extraordinary costs would be educational costs that are over 3 times the average statewide special education cost.
Allows a modification for all taxable pension and/or annuity income includible in federal adjusted gross income for tax years beginning on or after January 1, 2026.