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| 5 | 5 | | 2025 -- H 6239 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC002718 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2025 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- RHODE ISLAND TAX AMNESTY ACT OF 2017 |
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| 16 | 16 | | Introduced By: Representatives Casey, Solomon, Chippendale, Slater, Voas, Finkelman, |
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| 17 | 17 | | Dawson, Phillips, Corvese, and J. Brien |
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| 18 | 18 | | Date Introduced: April 11, 2025 |
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| 19 | 19 | | Referred To: House Finance |
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| 20 | 20 | | |
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| 21 | 21 | | |
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| 22 | 22 | | It is enacted by the General Assembly as follows: |
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| 23 | 23 | | SECTION 1. Section 44-6.5-4 of the General Laws in Chapter 44-6.5 entitled "Rhode 1 |
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| 24 | 24 | | Island Tax Amnesty Act of 2017" is hereby amended to read as follows: 2 |
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| 25 | 25 | | 44-6.5-4. Interest under tax amnesty. 3 |
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| 26 | 26 | | (a) Notwithstanding any provision of law to the contrary, interest on any taxes paid for 4 |
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| 27 | 27 | | periods covered under the amnesty provisions of this chapter shall be computed at the rate imposed 5 |
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| 28 | 28 | | under § 44-1-7, reduced by twenty-five percent (25%). 6 |
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| 29 | 29 | | (b) Notwithstanding the provisions of subsection (a) of this section, interest and penalties 7 |
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| 30 | 30 | | shall be waived on unpaid delinquent taxes; provided that, the tax is paid in full during a one week 8 |
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| 31 | 31 | | tax amnesty period, to be determined by the tax administrator, for each fiscal year. The tax 9 |
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| 32 | 32 | | administrator shall make available suitable forms with instructions for making tax payments. 10 |
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| 33 | 33 | | (c) Upon payment in full of all delinquent taxes pursuant to subsection (b) of this section, 11 |
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| 34 | 34 | | a driver’s license suspended, due to the nonpayment of taxes, shall be reinstated, along with all 12 |
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| 35 | 35 | | privileges thereto. 13 |
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| 36 | 36 | | SECTION 2. This act shall take effect upon passage. 14 |
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| 37 | 37 | | ======== |
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| 38 | 38 | | LC002718 |
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| 39 | 39 | | ======== |
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| 40 | 40 | | |
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| 41 | 41 | | |
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| 42 | 42 | | LC002718 - Page 2 of 2 |
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| 43 | 43 | | EXPLANATION |
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| 44 | 44 | | BY THE LEGISLATIVE COUNCIL |
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| 45 | 45 | | OF |
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| 46 | 46 | | A N A C T |
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| 47 | 47 | | RELATING TO TAXATION -- RHODE ISLAND TAX AMNESTY ACT OF 2017 |
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| 48 | 48 | | *** |
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| 49 | 49 | | This act would authorize the tax administrator to waive interest and penalties on delinquent 1 |
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| 50 | 50 | | taxes paid in full during a one week amnesty period. This act would reinstate a suspended driver’s 2 |
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| 51 | 51 | | license upon payment in full. 3 |
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| 52 | 52 | | This act would take effect upon passage. 4 |
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| 53 | 53 | | ======== |
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| 54 | 54 | | LC002718 |
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| 55 | 55 | | ======== |
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