Rhode Island 2023 Regular Session

Rhode Island House Bill H5392

Introduced
2/3/23  

Caption

Personal Income Tax

Impact

If passed, H5392 is expected to positively impact married couples by reducing their overall tax liability and ensuring that their combined income does not unfairly disadvantage them compared to single filers. The decision to adjust the taxation framework aligns with broader efforts to promote equity in tax obligations, particularly for families and households who might feel the pinch of combined taxes under the previous structure. Additionally, the amendment of specific tax credits could increase disposable income for many families, thus stimulating local economic activity.

Summary

House Bill H5392 seeks to amend the taxation laws in Rhode Island, particularly focusing on personal income tax rates. One of the significant aspects of this bill is the proposed elimination of the marriage penalty tax, which imposes a higher tax burden on married couples compared to two single individuals with similar incomes. The bill intends to offset this discrepancy by allowing married taxpayers to claim a tax credit for the difference between their tax liability as a married couple and the amount they would owe if filing as single individuals.

Contention

Despite its intended benefits, H5392 has faced potential contention from various stakeholders who may believe that altering tax codes could lead to unintended consequences, such as budgetary shortfalls for state programs reliant on tax revenues. Opponents of the bill may argue that the change could undermine the state's ability to maintain adequate funding for essential services. Furthermore, discussions surrounding tax reforms often bring about debates on the merits of progressive taxation versus flat rates, making the discussions surrounding H5392 a focal point for differing economic philosophies among lawmakers and the public.

Companion Bills

No companion bills found.

Similar Bills

RI S2147

Personal Income Tax

RI S0232

Personal Income Tax

RI H6148

Personal Income Tax

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 H5760

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

RI H7929

Authorizes a retroactive tax credit for tax yr 2022/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

RI H7589

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

RI S2054

Increases the state earned-income credit as of January 1, 2025 to seventeen percent (17%) of the federal earned-income credit, not to exceed the amount of state income tax.