reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-5. - Personal exemptions and deferrals.

§ 44-33.5-5. Personal exemptions and deferrals.
Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provisions of the general or public law, or town of Bristol ordinances.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-6. - Adoption of local program rules.

§ 44-33.5-6. Adoption of local program rules.
The Bristol town administrator may establish rules and procedures for the senior property tax service credit program. Theses rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their services.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-7. - Certification of service.

§ 44-33.5-7. Certification of service.
The board, officer or department supervising the senior taxpayer’s service must certify to the assessor the hour of service performed by the taxpayer before the actual tax for the fiscal year is committed. The certification must state the amount actually earned as of that time. Services performed after that date shall be credited toward the next fiscal year’s actual tax bill to the extent they are consistent with the program rules established by the town administrator. A copy of the certification must also be provided to the senior program participant prior to the actual tax bill being issued.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-8. - Status of volunteers.

§ 44-33.5-8. Status of volunteers.
Senior taxpayers performing services in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The town of Bristol will be liable for damages for injuries to third parties and for indemnification of the seniors to the same extent as they are in the case of injuries caused by regular municipal employees.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-9. - Taxation on services prohibited.

§ 44-33.5-9. Taxation on services prohibited.
In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unemployment insurance, for the purposes of workers’ compensation, or any other applicable provisions of the Rhode Island general laws.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.6 - Historic Preservation Tax Credits 2013 › Section 44-33.6-1. - Declaration of purpose.

§ 44-33.6-1. Declaration of purpose.
The general assembly finds and declares that Rhode Island’s historic structures continue to experience high vacancy rates and physical deterioration, particularly in Rhode Island’s central business districts. Without adding economic incentive, these structures are not viable for the redevelopment and reuse by modern commercial, residential or manufacturing enterprises and will continue their physical deterioration. The redevelopment and reuse of these historic structures are of critical importance to the economic measures and will assist in stimulating the reuse and redevelopment of historic structures and will improve property values, foster civic beauty, create employment opportunities, enhance commerce, and promote public education, pleasure, and welfare. Furthermore, during this unprecedented economic climate, many in the building and construction trades, and related service industries, have been severely impacted. The redevelopment and reuse of these historic structures will serve as a vital catalyst in the recovery of these trades and services, in addition to stimulating various other related economic benefits and business activities. The purpose of this chapter is to create economic incentives for the purpose of stimulating the redevelopment and reuse of Rhode Island’s historic structures, as well as to generate the positive economic and employment activities that will result from such redevelopment and reuse.
History of Section.
P.L. 2013, ch. 144, art. 22, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.6 - Historic Preservation Tax Credits 2013 › Section 44-33.6-5. - Information requests.

§ 44-33.6-5. Information requests.
The tax division and its agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the eligibility for credits claimed and may request information from the commission, and the commission shall provide the information in all cases, to the extent not otherwise prohibited by statute.
History of Section.
P.L. 2013, ch. 144, art. 22, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.6 - Historic Preservation Tax Credits 2013 › Section 44-33.6-6. - Election — Limitations.

§ 44-33.6-6. Election — Limitations.
Taxpayers who elect and qualify to claim tax credits for the substantial rehabilitation of a certified historic structure pursuant to this chapter are ineligible for any tax credits that may also be available to the taxpayer for the substantial rehabilitation of that particular certified historic structure under the provisions of chapters 33.1 of this title, 64.7 of title 42, and/or 31 of this title. Neither taxpayers nor assignees may apply any tax credits issued in accordance with this section until fiscal year 2014.
History of Section.
P.L. 2013, ch. 144, art. 22, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.6 - Historic Preservation Tax Credits 2013 › Section 44-33.6-7. - Timing and reapplication.

§ 44-33.6-7. Timing and reapplication.
(a)
Taxpayers shall have twelve (12) months from the approval of Part 2 application to commence substantial construction activities related to the subject substantial rehabilitation. Upon commencing substantial construction activities, the taxpayer shall submit an affidavit of commencement of substantial construction to the commission, together with evidence of the requirements having been satisfied. Furthermore, after commencement of substantial construction activities, no project shall remain idle prior to completion for a period of time exceeding six (6) months. In the event that a taxpayer does not commence substantial construction activities within twelve (12) months from the approval of Part 2 application, or in the event that a project remains idle prior to completion for a period of time exceeding six (6) months, the subject taxpayer shall forfeit all fees paid prior to such date and its then-current contract for tax credits shall be deemed null and void, and shall terminate without need for further action or documentation. Upon any such forfeiture and termination, a taxpayer may re-apply for tax credits pursuant to this chapter; however, notwithstanding anything contained herein to the contrary, one hundred percent (100%) of the fees required shall be paid upon reapplication and the fees shall be non-refundable. Additionally, any taxpayer reapplying for tax credits pursuant to this section shall be required to submit evidence with its application establishing the reason for delay in commencement or the project sitting idle, as the case may be, and provide evidence, reasonably satisfactory to the commission, that the condition or event causing same has been resolved. All taxpayers shall submit a reasonably detailed project timeline to the commission together with the Part 2 application. The provisions of this section shall be further detailed and incorporated into the form of contract for tax credits used in connection with this chapter.
(b)
Notwithstanding any other provision of law to the contrary, projects that have been approved for historic preservation tax credits and have been funded through the cultural arts and the economy grant program, as enacted in P.L. 2014, ch. 145, and whose contract for tax credits would expire on December 31, 2019, are not subject to the provisions of this section and shall remain in full force and effect until December 31, 2022.
History of Section.
P.L. 2013, ch. 144, art. 22, § 2; P.L. 2019, ch. 291, § 1; P.L. 2019, ch. 88, art. 5, § 14.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.6 - Historic Preservation Tax Credits 2013 › Section 44-33.6-8. - Historic tax credit apprenticeship requirements.

§ 44-33.6-8. Historic tax credit apprenticeship requirements.
(a)
Notwithstanding any laws to the contrary, any credit allowed under this chapter for hard construction costs valued at ten million dollars ($10,000,000) or more shall include a requirement that any contractor and subcontractor working on the project shall have an apprenticeship program as defined herein for all apprenticeable crafts that will be employed on the project at the time of bid. The provisions of this section shall only apply to contractors and subcontractors with five (5) or more employees. For purposes of this section, an apprenticeship program is one that is registered with and approved by the United States department of labor in conformance with 29 C.F.R. Part 29 and 29 C.F.R. Part 30.
(b)
The department of labor and training must provide information and technical assistance to affected governmental, quasi-governmental agencies, and any contractors awarded projects relative to their obligations under this statute.
(c)
The department of labor and training may also impose a penalty of up to five hundred dollars ($500) for each calendar day of noncompliance with this section, as determined by the director of labor and training. Mere errors and/or omissions shall not be grounds for imposing a penalty under this subsection.
(d)
Any penalties assessed under this statute shall be paid to the general fund.
(e)
To the extent that any of the provisions contained in this section conflict with the requirements for federal aid contracts, federal law and regulations shall control.
History of Section.
P.L. 2013, ch. 144, art. 22, § 2; P.L. 2021, ch. 395, § 15, effective July 14, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.6 - Historic Preservation Tax Credits 2013 › Section 44-33.6-9. - Reporting requirements.

§ 44-33.6-9. Reporting requirements.
(a)
Each taxpayer requesting certification of a completed rehabilitation shall report to the commission and the division of taxation the following information:
(1)
The number of total jobs created;
(2)
The number of Rhode Island businesses retained for work;
(3)
The total amount of qualified rehabilitation expenditures;
(4)
The total cost of materials or products purchased from Rhode Island businesses;
(5)
Such other information deemed necessary by the tax administrator.
(b)
Any agreements or contracts entered into under this chapter by the division, the commission, or the commerce corporation and the taxpayer shall be sent to the division of taxation and be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.
(c)
By August 15th of each year the division of taxation shall report the name, address, and amount of tax credit received for each credit recipient during the previous state fiscal year to the governor, the chairpersons of the house and senate finance committees, the house and senate fiscal advisors, and the department of labor and training. This report shall be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.
(d)
By September 1st of each year the division of taxation shall report in the aggregate the information required under subsection (a) of this section. This report shall be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.
(e)
By September 1, 2018, and biennially thereafter the division of taxation shall report in the aggregate the total number of approved projects, project costs, and associated amount of approved tax credits.
History of Section.
P.L. 2013, ch. 144, art. 22, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.6 - Historic Preservation Tax Credits 2013 › Section 44-33.6-10. - Historic preservation tax credit trust fund.

§ 44-33.6-10. Historic preservation tax credit trust fund.
All processing fees collected pursuant to this chapter after July 1, 2013, shall be deposited in a historic preservation tax credit restricted receipt account within the historic preservation tax credit trust fund, which shall be used, to the extent resources are available, to refund or reimburse the state for any credits certified by the division of taxation.
History of Section.
P.L. 2013, ch. 144, art. 22, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.6 - Historic Preservation Tax Credits 2013 › Section 44-33.6-11. - Sunset.

§ 44-33.6-11. Sunset.
No credits shall be authorized to be reserved pursuant to this chapter on or after June 30, 2024, or upon the exhaustion of the maximum aggregate credits, whichever comes first.
History of Section.
P.L. 2013, ch. 144, art. 22, § 2; P.L. 2016, ch. 142, art. 13, § 18; P.L. 2017, ch. 302, art. 2, § 2; P.L. 2019, ch. 291, § 1; P.L. 2020, ch. 15, § 22; P.L. 2021, ch. 162, art. 9, § 16, effective July 6, 2021; P.L. 2022, ch. 231, art. 9, § 18, effective June 27, 2022; P.L. 2023, ch. 339, § 1, effective June 24, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-1. - [Repealed.]

§ 44-34-1. [Repealed.]
History of Section.
P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-2. - [Repealed.]

§ 44-34-2. [Repealed.]
History of Section.
P.L. 1978, ch. 341, § 3; P.L. 1982, ch. 121, § 1; P.L. 1982, ch. 255, § 1; P.L. 1984, ch. 339, § 1; P.L. 1984, ch. 381, art. I, § 1; P.L. 1986, ch. 415, § 1; P.L. 1987, ch. 65, § 1; P.L. 1988, ch. 654, § 2; P.L. 1998, ch. 31, art. 28, § 2; P.L. 2000, ch. 55, art. 19, § 2; P.L. 2004, ch. 6, § 23; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2017, ch. 302, art. 11, § 2; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-3. - [Repealed.]

§ 44-34-3. [Repealed.]
History of Section.
P.L. 1978, ch. 341, § 3; P.L. 1979, ch. 379, § 1; P.L. 1980, ch. 107, § 1; P.L. 1982, ch. 143, § 3; P.L. 1982, ch. 343, § 3; P.L. 1984, ch. 11, § 3; P.L. 1984, ch. 381, art. I, § 1; P.L. 1985, ch. 224, § 1; P.L. 1994, ch. 23, § 1; P.L. 1997, ch. 302, § 1; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-4. - [Repealed.]

§ 44-34-4. [Repealed.]
History of Section.
P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-4.1. - [Repealed.]

§ 44-34-4.1. [Repealed.]
History of Section.
P.L. 1992, ch. 133, art. 51, § 3; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2012, ch. 302, § 2; P.L. 2012, ch. 351, § 2; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-5. - [Repealed.]

§ 44-34-5. [Repealed.]
History of Section.
P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-6. - [Repealed.]

§ 44-34-6. [Repealed.]
History of Section.
P.L. 1978, ch. 341, § 3; P.L. 2000, ch. 55, art. 19, § 2; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2008, ch. 98, § 50; P.L. 2008, ch. 145, § 50; P.L. 2010, ch. 23, art. 23, § 3; P.L. 2010, ch. 120, § 4; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-7. - [Repealed.]

§ 44-34-7. [Repealed.]
History of Section.
P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-8. - [Repealed.]

§ 44-34-8. [Repealed.]
History of Section.
P.L. 1984, ch. 334, § 1; P.L. 1986, ch. 415, § 1; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2014, ch. 186, § 1; P.L. 2014, ch. 208, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-9. - [Repealed.]

§ 44-34-9. [Repealed.]
History of Section.
P.L. 1984, ch. 381, art. I, § 2; P.L. 1986, ch. 415, § 1; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-10 - — 44-34-10.2. Repealed.

§ 44-34-10 — 44-34-10.2. Repealed.
History of Section.
P.L. 1984, ch. 381, art. I, § 2; Repealed by P.L. 1986, ch. 415, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-11. - [Repealed.]

§ 44-34-11. [Repealed.]
History of Section.
P.L. 1984, ch. 381, art. I, § 2; P.L. 1985, ch. 181, art. 61, § 21; P.L. 1998, ch. 31, art. 28, § 2; P.L. 2001, ch. 180, § 138; P.L. 2005, ch. 117, art. 21, §§ 1, 36; P.L. 2005, ch. 241, § 3; P.L. 2005, ch. 319, § 3; P.L. 2007, ch. 319, § 1; P.L. 2007, ch. 446, § 1; P.L. 2017, ch. 302, art. 11, § 2; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-12. - [Repealed.]

§ 44-34-12. [Repealed.]
History of Section.
P.L. 1984, ch. 381, art. I, § 2; P.L. 1986, ch. 198, § 50; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2006, ch. 246, art. 38, § 14; P.L. 2008, ch. 98, § 50; P.L. 2008, ch. 145, § 50; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-13. - [Repealed.]

§ 44-34-13. [Repealed.]
History of Section.
P.L. 1992, ch. 369, § 1; P.L. 1998, ch. 109, § 2; P.L. 1999, ch. 83, § 125; P.L. 1999, ch. 130, § 125; P.L. 2002, ch. 388, § 1; P.L. 2005, ch. 117, art. 17, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34 - Excise on Motor Vehicles and Trailers [Repealed.] › Section 44-34-14. - [Repealed.]

§ 44-34-14. [Repealed.]
History of Section.
P.L. 2006, ch. 342, § 1; P.L. 2006, ch. 481, § 1; repealed by P.L. 2023, ch. 203, § 3, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 3, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34.1 - Motor Vehicle and Trailer Excise Tax Elimination Act of 1998 › Section 44-34.1-1. - [Repealed.]

§ 44-34.1-1. [Repealed.]
History of Section.
P.L. 1998, ch. 31, art. 28, § 3; P.L. 1999, ch. 112, § 2; P.L. 1999, ch. 303, § 2; P.L. 2000, ch. 55, art. 19, § 7; P.L. 2000, ch. 74, § 1; P.L. 2002, ch. 65, art. 3, § 1; P.L. 2005, ch. 117, art. 17, § 3; P.L. 2006, ch. 246, art. 29, § 1; P.L. 2006, ch. 301, § 2; P.L. 2006, ch. 571, § 1; P.L. 2010, ch. 23, art. 23, § 2; P.L. 2010, ch. 120, § 3; P.L. 2011, ch. 363, § 2; P.L. 2017, ch. 302, art. 11, § 3; repealed by P.L. 2023, ch. 203, § 4, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 4, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34.1 - Motor Vehicle and Trailer Excise Tax Elimination Act of 1998 › Section 44-34.1-3. - [Repealed.]

§ 44-34.1-3. [Repealed.]
History of Section.
P.L. 1998, ch. 31, art. 28, § 3; P.L. 2006, ch. 246, art. 38, § 15; P.L. 2008, ch. 98, § 51; P.L. 2008, ch. 145, § 51; repealed by P.L. 2023, ch. 203, § 4, effective July 1, 2023; repealed by P.L. 2023, ch. 204, § 4, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34.1 - Motor Vehicle and Trailer Excise Tax Elimination Act of 1998 › Section 44-34.1-4. - Severability.

§ 44-34.1-4. Severability.
If any provision of this chapter or application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
History of Section.
P.L. 1998, ch. 31, art. 28, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-34.1 - Motor Vehicle and Trailer Excise Tax Elimination Act of 1998 › Section 44-34.1-5. - Excise tax elimination.

§ 44-34.1-5. Excise tax elimination.
(a)
Notwithstanding any provisions of the general or public laws to the contrary, for each city, town, and fire district, except for the city of East Providence:
(1)
The motor vehicle and trailer excise tax established by § 44-34-1 [repealed] shall be repealed effective July 1, 2022. For fiscal year 2023 and thereafter, no tax shall be levied.
(2)
For fiscal year 2023, each city, town, and fire district shall receive a reimbursement equal to the amount it received in fiscal year 2017 plus its FY 2018 baseline amount (“FY 2023 reimbursement amount”). A city, town, or fire district is entitled to receive additional reimbursement in fiscal year 2023 as follows:
(i)
If the department of revenue certifies that a city, town, or fire district’s budgeted motor vehicle levy for the assessment date of December 31, 2021, is in excess of its FY 2023 reimbursement amount, the city, town, or fire district shall be reimbursed the difference between such motor vehicle levy and its FY 2023 reimbursement amount.
(3)
Any fire district reimbursement amounts outstanding as of June 27, 2022, shall be distributed by August 1, 2022.
(4)
For fiscal year 2024 and thereafter, cities, towns, and fire districts shall receive reimbursements in accordance with § 44-34.1-2.
(b)
Notwithstanding any provisions of the general or public laws to the contrary, for the city of East Providence the following shall apply:
(1)
It shall levy the excise tax in its fiscal year 2022 because its implementation of the phase out was delayed by one year to match its fiscal year; provided, however, it shall apply the phase-out parameters for fiscal year 2023 as set forth in §§ 44-34-11 [repealed] and 44-34.1-1 [repealed].
(2)
The motor vehicle and trailer excise tax established by § 44-34-1 [repealed] shall be repealed effective July 1, 2023.
(3)
For its fiscal year 2023 and thereafter, no tax shall be levied, and the city of East Providence shall receive reimbursements in accordance with § 44-34.1-2.
History of Section.
P.L. 2022, ch. 231, art. 6, § 12, effective June 27, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-1. - Short title.

§ 44-35-1. Short title.
This chapter may be cited as the “Property Tax and Fiscal Disclosure Law”.
History of Section.
P.L. 1979, ch. 298, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-2. - Purpose.

§ 44-35-2. Purpose.
The purpose of this chapter is to:
(1)
Establish a procedure under which towns and cities may levy property taxes;
(2)
Provide for full disclosure of the effect of rate and base changes on property tax revenues;
(3)
Establish a procedure for public hearings on proposed budgets;
(4)
Require municipalities to adopt a balanced budget; and
(5)
Provide for fiscal oversight of municipalities incurring an operating deficit or an accumulated deficit in the preceding fiscal year.
History of Section.
P.L. 1979, ch. 298, § 1; P.L. 1981, ch. 297, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-3. - Definitions.

§ 44-35-3. Definitions.
(a)
“Adjusted current property tax rate” means the estimated property tax rate that would be necessary in the next fiscal year to raise the maximum levy authorized by § 44-5-2 of the general laws.
(b)
“Chief elected official” means the highest locally elected official in each town or city.
(c)
“Proposed property tax rate” means the estimated property tax rate that is proposed by a town or city to support its operating budget for the town’s or city’s next fiscal year.
History of Section.
P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 182, § 9; P.L. 2006, ch. 253, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-4. - Preparation of the “proposed property tax rate” and “adjusted current property tax rate”.

§ 44-35-4. Preparation of the “proposed property tax rate” and “adjusted current property tax rate”.
The director of the department of revenue shall prepare and adopt by rule standards and procedures for town and cities to follow when preparing the “proposed property tax rate” and “adjusted current property tax rate.” The director has the authority to waive the rule for any town or city, which the director deems to have established an acceptable method of preparation of the “proposed property tax rate” and “adjusted current property tax rate.”
History of Section.
P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 181, art. 61, § 22; P.L. 2008, ch. 98, § 52; P.L. 2008, ch. 145, § 52.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-5. - Full disclosure of property tax increases.

§ 44-35-5. Full disclosure of property tax increases.
(a)
In addition to existing town and city charter provisions and the general and public laws of the state of Rhode Island pertaining to public hearings regarding town and city budget adoptions, each town and city shall provide for a public hearing and for full property tax disclosure procedures as set out in this chapter.
(b)
The chief elected official in each town and city shall cause to be published the “proposed property tax rate” and the “adjusted current property tax rate” as defined in § 44-35-3 for the town or city. No property tax levy in excess of that in the current fiscal year shall be levied until a public hearing has been held as outlined in §§ 44-35-6 — 44-35-8.
History of Section.
P.L. 1979, ch. 298, § 1; P.L. 1999, ch. 354, § 35.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-6. - Publication of property tax rates.

§ 44-35-6. Publication of property tax rates.
At least ten (10) calendar days prior to the hearing for the purpose of adopting the town or city budget, the chief elected official in each town or city shall cause to be published a notice indicating the town’s or city’s intent to consider adopting a property tax levy. This notice shall be published in a newspaper of general circulation in the town or city. However, this notice may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. This notice shall constitute notice of public hearing which may coincide with the hearing on the proposed budget and shall be by and in the following form:
(CITY, TOWN) of (NAME)
NOTICE OF PROPOSED PROPERTY TAX
RATE CHANGE
The (City, Town) proposes to increase (decrease) its property tax levy to __________ in the __________ budget year; the property tax levy this year is __________ , THIS IS A PROPOSED INCREASE (DECREASE) OF __________ %.
It has been estimated that the proposed increase (decrease) in property tax revenues will result in a property tax rate of $__________ (proposed property tax rate) per $1,000 assessed valuation, as compared to the current property tax rate of $__________ per $1,000 assessed valuation.
A property tax rate of $__________ (adjusted current property tax rate) would be needed in the coming budget year to raise five and one-half percent (5.5%) more, as an adjustment for increased costs, than the property tax revenues being raised in the current budget year.
The (City, Town) budget __________ will be considered at (date, time, place).
The above property tax estimates have been computed in a manner approved by the Rhode Island Department of Revenue.
Chief Elected Official
(Town, or City)
History of Section.
P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 182, § 9; P.L. 1986, ch. 198, § 51; P.L. 2006, ch. 253, § 2; P.L. 2008, ch. 98, § 52; P.L. 2008, ch. 145, § 52.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-7. - Publication of town and city budget summary.

§ 44-35-7. Publication of town and city budget summary.
At least ten (10) calendar days prior to the financial town meeting or, for towns and cities without town meetings, the first hearing on the budget for the purpose of adopting the budget, the chief elected official in each town and city shall cause to be published a budget summary in a newspaper of general circulation in the town or city. The budget summary shall set out proposed expenditures by department or function and receipts by source for the proposed budget year, and comparisons of these with estimated expenditures and receipts for the current budget year.
The published budget summary shall be in the following form:
(CITY, TOWN) of (NAME)
REPORT TO TAXPAYERS ON CURRENT AND PROPOSED
BUDGET
Function or
Amounts
Proposed
Purpose of
Actually
Budget year
Expenditures
Budgeted for
Operating
Current Year
Capital
Operating
Capital
Expenditures
1. Education
2. General Financial
Admin.
3. Public Works
4. Police Protection
5. Fire Protection
6. Sewerage
7. Other Sanitation
8. Parks and
Recreation
9. Interest on General
Debt
10. Principal on
General Debt
11. All Other (Specify)
Revenues
1. Local Property
2. Local Non-Property
3. Federal
4. State
5. All Other (Specify)
TOTAL BUDGET
Certification: This is to certify that data contained in this report are accurate to the best of my knowledge.
Date .........................................
.......................................
Signature of Official
History of Section.
P.L. 1979, ch. 298, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-8. - Publication of proposal to amend town and city budget.

§ 44-35-8. Publication of proposal to amend town and city budget.
At least ten (10) calendar days prior to formal action taken by a town or city to amend its adopted budget when the amendment would result in an accumulated increase in total property tax expenditures of five percent (5%), the chief elected official shall cause to be published in a newspaper of general circulation a notice of a proposal to amend the town or city budget. The notice shall contain a summary of the proposed amendment stating the purpose of the proposed expenditures and the impact the amendment is estimated to have on property taxes. The notice shall be in a form approved by the director of the department of revenue and it shall constitute a notice of public hearing.
History of Section.
P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 181, art. 61, § 22; P.L. 2008, ch. 98, § 52; P.L. 2008, ch. 145, § 52.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-9. - Severability.

§ 44-35-9. Severability.
The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of this chapter.
History of Section.
P.L. 1979, ch. 298, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-10. - Balanced municipal budgets — Additional reporting requirements — Electronic reporting/municipal uniform chart of accounts.

§ 44-35-10. Balanced municipal budgets — Additional reporting requirements — Electronic reporting/municipal uniform chart of accounts.
(a)
The operating budgets for all cities and towns shall provide for total appropriations that do not exceed total estimated receipts, taking into account any general fund surplus or deficit estimated to be carried over from the current fiscal year. The funding of accumulated deficits shall be consistent with the provisions of § 45-12-22 [repealed].
(b)
The chief elected official in each city and town shall provide to the division of municipal finance within thirty (30) days of final action, in the form and format required by the division, the adopted budget survey.
(c)
Within thirty (30) days of final action as referenced in subsection (b) each city or town shall provide to the division a five-year (5) forecast, in the form and format required by the division, for major funds as defined by generally accepted accounting principles as established by the governmental accounting standards board (GASB). The forecast shall also reflect any and all underlying assumptions.
(d)
The reports required under subsections (b) and (c) shall be submitted in accordance with the requirements outlined under § 45-12-22.2(d).
(e)
Within sixty (60) days of executing changes in healthcare benefits, pension benefits, and OPEB, a municipality shall provide a fiscal impact statement to the division of municipal finance, reflecting the impact on any unfunded liability and annual required contribution (ARC), as well as the impact on the five-year (5) forecast. The fiscal impact statements shall show underlying actuarial assumptions and provide support for underlying assumptions.
(f)
A municipality shall join electronic reporting/implement municipal uniform chart of accounts (UCOA), within six (6) months of implementation.
History of Section.
P.L. 1981, ch. 297, § 2; P.L. 2011, ch. 151, art. 12, § 13; P.L. 2016, ch. 142, art. 8, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-35 - Property Tax and Fiscal Disclosure — Municipal Budgets › Section 44-35-11. - American Rescue Plan fiscal accountability and transparency.

§ 44-35-11. American Rescue Plan fiscal accountability and transparency.
(a)
All cities and towns shall provide to the division of municipal finance a report on a standardized form each fiscal year, any and all of the American Rescue Plan funds received through the “local fiscal recovery fund” program including the following information:
(1)
Amounts received;
(2)
Amounts allocated with project/program description;
(3)
Amounts spent on hiring staff;
(4)
Job titles hired or retained with aforesaid funds;
(5)
Premium pay amount issued to employees and type of employees compensated;
(6)
Total amount of funds not spent and remaining, if any; and
(7)
Copies of all progress reports submitted to federal government agencies concerning the use of “local fiscal recovery fund” proceeds.
(b)
Said reports shall be published on the division of municipal finance’s website for public inspection and review.
History of Section.
P.L. 2023, ch. 345, § 2, effective July 1, 2023; P.L. 2023, ch. 347, § 2, effective July 1, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-36 - Energy Tax Credits for Residential Rental Properties [Repealed.] › Section 44-36-1 - — 44-36-7. Repealed.

§ 44-36-1 — 44-36-7. Repealed.
History of Section.
P.L. 1980, ch. 148, § 1; P.L. 1984, ch. 213, § 2; Repealed by P.L. 1995, ch. 323, § 35, effective July 5, 1995.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-37 - Energy Tax Credits for Industrial and Commercial Properties [Repealed.] › Section 44-37-1 - — 44-37-8. Repealed.

§ 44-37-1 — 44-37-8. Repealed.
History of Section.
P.L. 1980, ch. 149, § 1; P.L. 1983, ch. 47, § 1; P.L. 1984, ch. 213, § 3; Repealed by P.L. 1995, ch. 323, § 36, effective July 5, 1995.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-38 - Energy Conservation Grants for the Elderly › Section 44-38-1. - Purpose.

§ 44-38-1. Purpose.
The general assembly finds that elderly persons who own or rent property and who are not required to file either a federal or state income tax return cannot avail themselves of income tax credits or rebates; the general assembly further finds that this situation among elderly persons constitutes a negative incentive, and that to provide an energy conservation grant to elderly persons who make expenditures for home improvements designed to increase the energy efficiency of the dwelling is in the public interest.
History of Section.
P.L. 1980, ch. 150, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-38 - Energy Conservation Grants for the Elderly › Section 44-38-2. - Energy conservation grant.

§ 44-38-2. Energy conservation grant.
An owner or renter of a residential dwelling where the dwelling is the owner’s or renter’s principal residence, and where the owner is age sixty-five (65) or over and who is not required under provisions of existing tax law to file with the Rhode Island department of revenue, division of taxation, a state income tax return or a federal income tax return with the internal revenue service or who does not receive a tax rebate for energy conservation, is eligible for a one time energy conservation grant of fifty percent (50%) of any sums expended for the purchase and installation of energy conservation items as prescribed in § 44-38-3 for use in the dwelling. The grant shall not exceed two hundred dollars ($200).
History of Section.
P.L. 1980, ch. 150, § 1; P.L. 2008, ch. 98, § 53; P.L. 2008, ch. 145, § 53.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-38 - Energy Conservation Grants for the Elderly › Section 44-38-3. - Qualified energy-saving items.

§ 44-38-3. Qualified energy-saving items.
Under the provisions of this chapter, the following are those items qualified for grants under the provisions of § 44-38-2:
(1)
Insulation designed to reduce heat loss or heat gain in a home or in a water heater.
(2)
Storm or thermal windows or doors for the exterior of the home.
(3)
Caulking or weather stripping of exterior doors or windows.
(4)
Clock thermostats or other automatic energy-saving set-back thermostats.
(5)
Furnace modifications designed to increase fuel efficiency, including replacement burners, modified flue openings, and ignition systems that replace a gas pilot light.
History of Section.
P.L. 1980, ch. 150, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-38 - Energy Conservation Grants for the Elderly › Section 44-38-4. - Accounting — Rules and regulations.

§ 44-38-4. Accounting — Rules and regulations.
(a)
Any person applying for an energy conservation grant pursuant to § 44-39-2 [Repealed.] shall file an informational tax return with the division of taxation. The division of taxation shall then reserve an appropriate amount for a period of sixty (60) days. Before the expiration of the sixtieth day, the applicant shall present an itemized receipt for all sums expended (exclusive of the value of the applicant’s own labor) for energy conservation measures as provided in § 44-39-3 [Repealed]. In case of multiple ownership or tenancy, the grant shall be divided according to the interest of eligible owners or renters as they appear.
(b)
The tax administrator shall promulgate rules and regulations to effectuate the purposes of this chapter.
History of Section.
P.L. 1980, ch. 150, § 1; P.L. 1988, ch. 84, § 37.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-38 - Energy Conservation Grants for the Elderly › Section 44-38-5. - Applicability.

§ 44-38-5. Applicability.
The provisions of this chapter shall apply to qualified energy-saving items installed subsequent to December 31, 1979.
History of Section.
P.L. 1980, ch. 150, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-38 - Energy Conservation Grants for the Elderly › Section 44-38-6. - Repealed.

§ 44-38-6. Repealed.
History of Section.
P.L. 1980, ch. 150, § 1; Repealed by P.L. 1999, ch. 354, § 36, effective July 2, 1999.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39 - Energy Tax Credits for Renewable Energy Systems [Repealed.] › Section 44-39-1 - — 44-39-6. Repealed.

§ 44-39-1 — 44-39-6. Repealed.
History of Section.
P.L. 1980, ch. 283, § 1; P.L. 1983, ch. 47, § 2; P.L. 1984, ch. 213, § 4; Repealed by P.L. 1995, ch. 323, § 37, effective July 5, 1995.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.1 - Employment Tax Credit › Section 44-39.1-1. - Employment tax credit.

§ 44-39.1-1. Employment tax credit.
An employer who participates in the bonus program in conjunction with chapter 6.3 of title 40 shall be eligible for a tax credit as set forth in § 40-6.3-4.
History of Section.
P.L. 1985, ch. 247, § 2; P.L. 1986, ch. 393, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.1 - Employment Tax Credit › Section 44-39.1-2. - Credit provisions.

§ 44-39.1-2. Credit provisions.
(a)
The credit is not refundable but may be applied against the tax liability imposed against a taxpayer pursuant to chapters 11, 13, 14, 15, 17 and 30 of this title.
(b)
The credit allowed under this chapter for any taxable year shall not reduce the tax due for that year to less than one hundred dollars ($100). Any amount of credit not deductible in that taxable year may not be carried over to the following year. This credit may not be applied against the tax until all other credits available to this taxpayer for that taxable year have been applied.
(c)
In the event that the employer is a partnership, joint venture, or small business corporation, the credit shall be divided in the manner as income.
(d)
In the event that the taxpayer is liable for taxes imposed under both chapters 14 and 15 of this title, the taxpayer must elect the tax against which it wishes to claim credit. This election shall be made as part of the taxpayer’s filings in accordance with §§ 44-14-6 and 44-15-5. The taxpayer may not divide the credit for any year between the two (2) tax liabilities for which it is liable.
History of Section.
P.L. 1986, ch. 393, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.1 - Employment Tax Credit › Section 44-39.1-3. - Certificates.

§ 44-39.1-3. Certificates.
An employer shall not be allowed a credit under § 44-39.1-2 for any taxable year with respect to the bonus program under chapter 6.3 of title 40 unless the employer obtains a written certificate by the director of human services that the employer has complied with the provisions of chapter 6.3 of title 40 and the rules and regulations promulgated under that chapter.
History of Section.
P.L. 1986, ch. 393, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.1 - Employment Tax Credit › Section 44-39.1-4. - Administration.

§ 44-39.1-4. Administration.
The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator prescribes. The tax administrator shall prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.
History of Section.
P.L. 1986, ch. 393, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.2 - Alternative Fueled Vehicle and Filling Station Tax Credit [Repealed.] › Section 44-39.2-1. - Repealed.

§ 44-39.2-1. Repealed.
History of Section.
P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; P.L. 2006, ch. 240, § 1; P.L. 2006, ch. 244, § 1; Repealed by P.L. 1997, ch. 168, § 6, and by the terms of former § 44-39.2-3, effective January 1, 2003.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.2 - Alternative Fueled Vehicle and Filling Station Tax Credit [Repealed.] › Section 44-39.2-2. - Repealed.

§ 44-39.2-2. Repealed.
History of Section.
P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; Repealed by P.L. 1997, ch. 168, § 6, and by the terms of former § 44-39.2-3, effective January 1, 2003.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.2 - Alternative Fueled Vehicle and Filling Station Tax Credit [Repealed.] › Section 44-39.2-3. - Repealed.

§ 44-39.2-3. Repealed.
History of Section.
P.L. 2003, ch. 124, § 1; P.L. 2003, ch. 135, § 1; P.L. 2003, ch. 137, § 1; Repealed by P.L. 1997, ch. 168, § 6, and by the terms of former § 44-39.2-3, effective January 1, 2003.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.3 - Exclusion for Qualifying Options › Section 44-39.3-1. - Exclusion for qualifying options.

§ 44-39.3-1. Exclusion for qualifying options.
For purposes of determining the federal income tax liability of a taxpayer subject to Rhode Island income tax, the Rhode Island income of the taxpayer under §§ 44-30-12 and 44-30-16 shall be determined by excluding any income, gain, or preference items resulting from the sale, transfer, or exercise of qualified and nonqualified stock options, the stock issued or transferred on the exercise of any option, and warrants issued with respect to options and/or stock, of a qualifying corporation; provided, that the taxpayer was a qualifying taxpayer and the taxpayer’s employer who issued the option was a qualifying corporation at the time the taxpayer acquired a vested interest in the option and exercised the option.
History of Section.
P.L. 1997, ch. 312, § 1.