Rhode Island 2025 Regular Session

Rhode Island House Bill H5080

Introduced
1/16/25  

Caption

Exempts from the sales tax scalp hair prosthesis or wigs that are necessary due to hair loss from a medical condition.

Impact

If enacted, H5080 would modify existing tax laws, particularly those outlined under the sales and use tax code. This change would specifically exempt qualified medical purchases from state sales tax, potentially setting a precedent for similar exemptions in the future. The bill's proponents argue that this adjustment would not only benefit patients directly affected by hair loss but also demonstrate a legislative willingness to adapt tax policies to modern medical needs. By potentially expanding the list of exempt items, it could pave the way for further discussions on the tax treatment of other medical necessities.

Summary

House Bill H5080 proposes to amend the state sales tax regulations to include exemptions for scalp hair prostheses, or wigs, that are necessary due to hair loss from medical conditions. This bill primarily aims to alleviate the financial burden on individuals who require these items for health reasons, reflecting the state's commitment to supporting the health and well-being of its residents. The intent is to make medical necessities more accessible, particularly for those suffering from conditions that lead to hair loss, such as alopecia or cancer treatments.

Contention

While the bill has garnered support for its compassionate goals, there may be points of contention regarding its fiscal implications. Some lawmakers and tax policy experts might express concern about the revenue that could be lost due to this exemption, especially considering the state’s budgetary needs. Questions may arise about where to draw the line for tax exemptions related to health care items and whether similar treatments should be extended to other areas, such as mental health or dental care products.

General note

As this bill awaits further deliberation, discussions around H5080 will likely emphasize the balance between financial implications for the state and the moral responsibility to support vulnerable populations with necessary health-related products. The outcomes of these discussions could significantly influence not only the fate of this specific legislation but also future health care-related tax policies.

Companion Bills

No companion bills found.

Previously Filed As

RI S0340

Imposes the sales tax on the purchase of animals from a breeder.

RI H5788

Prohibits the collection of sales tax on refundable deposits for batteries and core charges for motor vehicle equipment, parts or components.

RI H5476

Removes the exemption from the state hotel tax for residences rented in their entirety.

RI H5785

Creates a sales tax holiday on August 9 and 10, 2025.

RI S0416

Phases out the local meals and beverage tax by January 1, 2029.

RI S0335

Removes the exemption from the state hotel tax for residences rented in their entirety. Effective 1/1/2026.

RI S0045

Removes the exemption from the state hotel tax for residences rented in their entirety on a hosting platform on or after January 1, 2026, for a period of thirty (30) nights or less.

RI S0419

Establishes a restricted receipt account for the benefit of the Rhode Island public transit authority, funded by sales taxes collected from ride-share companies, which said sales taxes would be exempt from indirect cost recovery provisions.

Similar Bills

RI H5286

Exempts from the sales and use tax, the sale of beer and malt beverages at retail.

RI S0094

Exempts from the sales and use tax, the sale of beer and malt beverages at retail.

RI S0039

Exempts from the sales tax scalp hair prosthesis or wigs that are necessary due to hair loss from a medical condition.

RI H5787

Exempts from the sales tax eligible school supplies, costing less than $30.00, purchased within one week prior to the commencement of the academic year.

RI H5475

Exempts new or used bicycles from sale and use tax.

RI H6014

Exempts from the sales tax firearm safety equipment, storage devices, gun safes, gun cabinets, gun vaults, gun cases, strong boxes, cable locks, trigger locks and biometric locks.

RI S0435

Exempts from the sales tax eligible school supplies, costing less than $30.00, purchased within one week prior to the commencement of the academic year.

RI S0432

Exempts from the sales tax firearm safety equipment, storage devices, gun safes, gun cabinets, gun vaults, gun cases, strong boxes, cable locks, trigger locks and biometric locks.