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