reglab/statecodes huggingface dataset:
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 8 - Lottery and Pari-Mutuel Winnings and Prizes (280-RICR-20-55-8) › Section 280-RICR-20-55-8.8 - Payors' Responsibilities

Current through June 14, 2024
A. Payor
1. For the purpose of this regulation, a
				 "payor" means and includes the Director of Lotteries (R.I. Gen. Laws §
											42-61-1 et seq.), a third-party annuity or other contractual payor for the Rhode Island
				 Lottery and every Rhode Island licensee conducting or operating events upon
				 which parimutuel betting is allowed.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 9 - W-2 Informational Returns (280-RICR-20-55-9) › Section 280-RICR-20-55-9.1 - Purpose

Current through June 14, 2024
These rules and regulations implement R.I. Gen. Laws §
										44-30-73.
					 This section outlines the requirement for employers to file W-2 informational
					 returns.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 9 - W-2 Informational Returns (280-RICR-20-55-9) › Section 280-RICR-20-55-9.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-30-95(a) 
					 and
					  44-1-4.
					 These rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 9 - W-2 Informational Returns (280-RICR-20-55-9) › Section 280-RICR-20-55-9.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation the authority to effectuate the purpose
					 of R.I. Gen. Laws §
										44-30-73 and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 9 - W-2 Informational Returns (280-RICR-20-55-9) › Section 280-RICR-20-55-9.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected hereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 9 - W-2 Informational Returns (280-RICR-20-55-9) › Section 280-RICR-20-55-9.5 - W-2 Informational Returns

Current through June 14, 2024
A. Who Must
				 Electronically File Returns
1. Every employer
				 that is required to electronically file annual W-2 information to the Social
				 Security Administration, and having a minimum of 25 employees in the State of
				 Rhode Island, is required to electronically file W-2 informational returns with
				 the State.
2. Every employer that
				 applies for or receives one or more Rhode Island tax credit(s) is required to
				 electronically file W-2 informational returns with the State.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.1 - Purpose

Current through June 14, 2024
These rules and regulations implement R.I. Gen. Laws
					 §§
										44-30-71,
					  44-30-75,
					  44-30-78,
					 and
					  44-30-85.1.
					 These sections outline employers' withholdings.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-30-95(a) 
					 and
					  44-1-4.
					 These rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1
et seq
. of the Rhode Island Administrative Procedures
					 Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation the authority to effectuate the purpose
					 of R.I. Gen. Laws §§
										44-30-71,
					  44-30-75,
					  44-30-78,
					  44-30-85.1,
					 and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected hereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.5 - General Information

Current through June 14, 2024
A. Under the Rhode
				 Island personal income tax system, as under the Federal system, employers are
				 required to withhold a portion of each employee's wages and to periodically
				 remit these funds withheld to the Division of Taxation.
B. Withholding Registration and Number
1. A special registration of employers may be
				 required for Rhode Island purposes.
2. The employer's identification number used
				 for Rhode Island income tax is the same identification number currently issued
				 to the employer by the Internal Revenue Service.
3. If an employer has not applied for or
				 received a Federal employer's identification number, the employer should apply
				 to the Division of Taxation for a special, assigned number.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.6 - Employees' Wages and Withholding

Current through June 14, 2024
A. Generally, Rhode
				 Island withholding is required to be withheld from the wages of an employee by
				 a Rhode Island employer.
B. "Rhode
				 Island employer" means an employer maintaining an office or transacting
				 business within this state.
C.
				 Withholding Required
1. A Rhode Island
				 employer must withhold Rhode Island income tax from the wages of an employee
				 if:
a. The employees' wages are subject to
				 Federal income tax withholding, and
b. Any part of the wages were for services
				 performed in Rhode Island.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.7 - Computation of Withholding

Current through June 14, 2024
A. An employer
				 shall withhold using the current Rhode Island withholding rate which is set by
				 the Tax Administrator and apply it to the employee's wages for each payroll
				 period.
1. A table or percentage method of
				 withholding similar to that allowed by Federal law may be periodically provided
				 by the Division of Taxation for the employers wishing to use such a
				 method.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.8 - Reporting and Remitting Taxes Withheld

Current through June 14, 2024
A. Employers
				 withholding Rhode Island personal income tax from employees' wages must
				 electronically file and/or pay the taxes withheld to the Division of Taxation
				 on a periodic basis in the following situations:
1. Per R.I. Gen. Laws §
											44-30-71(c),
				 electronic payment of withholding tax is required for employers who are
				 required to withhold and remit the tax by law and the employer has ten (10) or
				 more employees.
2. Per R.I. Gen.
				 Laws §
											44-30-85.1,
				 electronic submission of withholding tax and tax return(s) is required for
				 employers who withheld $200 or more per month on average for the prior calendar
				 year.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.9 - Annual Reconciliation

Current through June 14, 2024
A. On or before
				 January 31 of each year (or at the termination of business), each employer must
				 file a Rhode Island reconciliation return (RI W-3) for the preceding year of
				 Rhode Island income tax withheld with all individuals and tax statements.
1. The total income tax withheld shown on the
				 reconciliation return should equal the total payments made to the Division of
				 Taxation for that year and should also equal the total amount of Rhode Island
				 income tax withheld as shown on all the W-2 forms the employer furnished to its
				 employees and submitted with the W-3 form.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 10 - Employers Withholding (280-RICR-20-55-10) › Section 280-RICR-20-55-10.10 - Forms

Current through June 14, 2024
A. The Division of Taxation does not supply
				 Federal forms W-2 or W-4. These forms must be obtained from the Internal
				 Revenue Service.
1. Rhode Island form W-4 is
				 available on the Division of Taxation's website.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) › Section 280-RICR-20-55-11.1 - Purpose

Current through June 14, 2024
These rules and regulations implement R.I. Gen. Laws §
										44-30-1 et
					 seq. This section outlines the taxation of nonresident professional
					 athletes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) › Section 280-RICR-20-55-11.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-30-95(a) 
					 and
					  44-1-4.
					 These rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) › Section 280-RICR-20-55-11.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation the authority to effectuate the purpose
					 of R.I. Gen. Laws §
										44-30-1 et
					 seq. and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) › Section 280-RICR-20-55-11.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected hereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) › Section 280-RICR-20-55-11.5 - Definitions

Current through June 14, 2024
A. "Bonuses" includes performance bonuses
				 received during the season, including bonuses paid for championship, playoff or
				 "bowl" games played by a team, or for selection to all-star league or other
				 honorary positions, and signing bonuses, unless:
1. the payment of the signing bonus is not
				 conditional upon the signee playing any games for the team, or performing any
				 subsequent services for the teams, or even making the team;
2. the signing bonus is payable separately
				 from the salary and any other compensation; and
3. the signing bonus is
				 nonrefundable.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) › Section 280-RICR-20-55-11.6 - General

Current through June 14, 2024
For taxable years beginning on or after January 1, 1997,
					 the Rhode Island source income of nonresident members of professional athletic
					 teams includes their total compensation for services rendered as team members
					 during the taxable year, multiplied by a fraction, the numerator of which is
					 the number of "duty days" spent within Rhode Island rendering services for the
					 team in any manner during the taxable year, and the denominator of which is the
					 total number of duty days spent both within and without Rhode Island during the
					 taxable year.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) › Section 280-RICR-20-55-11.7 - Alternative Method of Apportionment

Current through June 14, 2024
A. This regulation
				 is designed to apportion to Rhode Island, in a fair and equitable manner, a
				 nonresident member of a professional athletic team's total compensation for
				 services rendered as a member of a professional athletic team.
1. It is presumed that application of the
				 foregoing provisions of this section will result in a fair and equitable
				 apportionment of such compensation.
2. Where it is demonstrated that the method
				 provided under this section does not fairly and equitably apportion such
				 compensation, the Tax Administrator may require such member of a professional
				 athletic team to apportion such compensation under such method as the Tax
				 Administrator prescribes, as long as the prescribed method results in a fair
				 and equitable apportionment.
3. A
				 nonresident member of a professional athletic team may submit a proposal for an
				 alternative method to apportion such compensation, where they demonstrate that
				 the method provided under this section does not fairly and equitably apportion
				 such compensation.
a. If approved, the
				 proposed method must be fully explained in the nonresident member of a
				 professional athletic team's nonresident personal income tax return for Rhode
				 Island.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 11 - Taxation of Nonresident Professional Athletes (280-RICR-20-55-11) › Section 280-RICR-20-55-11.8 - Withholding/Composite Returns

Current through June 14, 2024
A. Any
				 "professional athletic team" as defined in §
										11.5     of this Part which pays
				 compensation to a nonresident member of a professional athletic team for
				 services rendered to the team within Rhode Island shall be deemed to be an
				 "employer" and is required to withhold a portion of such members' compensation
				 attributable to "duty days" spent in Rhode Island, as defined in §
										11.5     of this Part.
B. Every professional athletic team whose
				 members have played games or performed services in this state (as defined under
				 "Duty Days") may file an annual composite Rhode Island personal income tax
				 return on behalf of nonresident team members.
1. The composite return shall contain such
				 information required by the Tax Administrator including the total income of
				 each team member, the amount of income subject to tax under the apportionment
				 formula, and the amount of tax due.
2. The team must obtain approval from the tax
				 administrator before filing a composite return and it shall obtain written
				 authorization on a year-to-year basis from each team member who elects to
				 participate in the composite return.
3. The team must maintain powers of attorney
				 from participating team members that authorize the team to represent them in
				 the event of a protest or other appeal; the team and participating team members
				 must agree that the team is responsible for any deficiencies, including
				 penalties.
4. To participate in the
				 composite return, a team member's compensation from the team must be the only
				 source of income attributable to the state.
a.
				 The participating team members must acknowledge through their election that the
				 composite return constitutes an irrevocable filing and that they may not file
				 an individual income tax return in the taxing state.
5. If the team elects to file a composite
				 return, it shall be responsible for withholding tax from the compensation of
				 its members and remitting said tax to this state upon the filing of the
				 composite return.
6. In filing a
				 composite return a team member's compensation shall be subject to withholding
				 at the highest marginal tax rate and no deductions, exemptions or exclusions
				 shall be permitted.
7. If in the
				 first year of filing the composite return the team has already withheld and
				 remitted tax on a team member's compensation, the team may take a credit for
				 the tax remitted against the initial filing under this method.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 12 - Net Operating Loss Limitation (280-RICR-20-55-12) › Section 280-RICR-20-55-12.1 - Purpose

Current through June 14, 2024
These rules and regulations implement R.I. Gen. Laws §
										44-30-87.1.
					 This section outlines the net operating loss limitation for Rhode Island
					 purposes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 12 - Net Operating Loss Limitation (280-RICR-20-55-12) › Section 280-RICR-20-55-12.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-30-95(a) 
					 and
					  44-1-4.
					 These rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 12 - Net Operating Loss Limitation (280-RICR-20-55-12) › Section 280-RICR-20-55-12.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation the authority to effectuate the purpose
					 of R.I. Gen. Laws §
										44-30-87.1 and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 12 - Net Operating Loss Limitation (280-RICR-20-55-12) › Section 280-RICR-20-55-12.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected hereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 12 - Net Operating Loss Limitation (280-RICR-20-55-12) › Section 280-RICR-20-55-12.5 - Net Operating Loss Limitation

Current through June 14, 2024
A. R.I. Gen.
				 Laws §
										44-30-87.1 places a limitation on refunds or credits resulting from net operating loss
				 deductions.
B. Under Rhode Island
				 law, a net operating loss deduction shall be allowed which shall be the same as
				 the net operating loss deduction allowed under
				  26 U.S.C. §
											172, except that:
1. any net operating loss included in
				 determining such deduction shall be adjusted to reflect the modifications
				 increasing and decreasing adjusted gross income required by R.I. Gen. Laws
				 §§
											44-30-12 and
				  44-30-32;
2. such deduction shall not include any net
				 operating loss sustained during any taxable year beginning in which the
				 taxpayer was not subject to the tax imposed by this chapter; and
3. such deduction shall not exceed the
				 deduction for the taxable year allowable under
				  26 U.S.C. §
												172, provided, however, notwithstanding any
				 other provision of law such deduction for a taxable year may not be carried
				 back to any other taxable year for Rhode Island purposes but shall only be
				 allowable on a carry forward basis for the number of succeeding taxable years
				 allowed under
				  26 U.S.C. §
												172.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 13 - Modification of Certain Income of Writers, Composers and Artists (280-RICR-20-55-13) › Section 280-RICR-20-55-13.1 - General

Current through June 14, 2024
The profit or gain realized by a writer, composer or artist
					 derived from the publication, production or sale of a "work" shall be a
					 modification reducing federal adjusted gross income under R.I. Gen. Laws
					 §§
										44-30-1.1(c)(1),
					 provided that the writer, composer or artist derived said profit or gain from a
					 work which was created in a statutory defined economic development zone
					 ("zone") while residing in the zone; and the profit or gain is received while
					 the writer, composer or artist is a resident of the zone.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 13 - Modification of Certain Income of Writers, Composers and Artists (280-RICR-20-55-13) › Section 280-RICR-20-55-13.2 - Definitions

Current through June 14, 2024
A. "Work" means an original and creative
				 work, whether written, composed, created or executed for "one-of-a-kind,
				 limited" production, before or after the passing of this section, which falls
				 into one (1) of the following categories:
1. a
				 book or other writing;
2. a play or
				 the performance of said play;
3. a
				 musical composition or the performance of said composition;
4. a painting or other like
				 picture;
5. a sculpture;
6. traditional and fine crafts;
7. the creation of a film or the acting of
				 said film;
8. the creation of a
				 dance or the performance of said dance;
9. For purposes of this section, a "work"
				 does not apply to any piece or performance created or executed for industry
				 oriented or related production.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 13 - Modification of Certain Income of Writers, Composers and Artists (280-RICR-20-55-13) › Section 280-RICR-20-55-13.3 - Residing in the Zone

Current through June 14, 2024
A. A writer,
				 composer or artist shall be deemed to be residing in the zone if he/she:
1. is domiciled in the state, or
2. is not domiciled in the state but
				 maintains a permanent place of abode in this state and is in the state for an
				 aggregate of more than one-hundred eighty-three (183) days of the taxable
				 year,
3. meets the requirements of
				 either §§
											13.3(A)(1) or
				 (2)     of this Part and physically occupies a
				 place of abode within the economic development zone.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 13 - Modification of Certain Income of Writers, Composers and Artists (280-RICR-20-55-13) › Section 280-RICR-20-55-13.4 - Filing of Returns

Current through June 14, 2024
Any individual seeking a modification reducing federal
					 adjusted gross income pursuant to R.I. Gen. Laws §
										44-30-1.1(c) 
					 shall file a Rhode Island personal income tax return for the year in which the
					 modification is claimed. The individual must attach a statement to the return
					 describing the "work," the party to whom it was sold and the amount received
					 for the "work". If the "work" is an item of tangible personal property for
					 which a certificate of exemption was issued, a copy of said certificate must be
					 attached to the individual's personal income tax return.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 13 - Modification of Certain Income of Writers, Composers and Artists (280-RICR-20-55-13) › Section 280-RICR-20-55-13.5 - Records

Current through June 14, 2024
The tax administrator may require any individual seeking a
					 modification pursuant to R.I. Gen. Laws §
										44-30-1.1 to make available all books, accounts or other documents relating to the
					 publication, production or sale of a work. In determining the amount of
					 modification allowed, the tax administrator may make such apportionment of
					 receipts and expenses as may be necessary.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.1 - Purpose

Current through June 14, 2024
The purpose of these Rules and Regulations is to implement various provisions of R.I. Gen. Laws Title 44 as they relate to the individual health insurance mandate. Under R.I. Gen. Laws §
										44-30-101, Rhode Island residents are required, beginning after December 31, 2019, to maintain minimum essential coverage or be subject to a tax known as the shared responsibility payment penalty. Rhode Island's individual health insurance mandate is based, in part, on the Federal mandate established under the Patient Protection and Affordable Care Act (Pub. Law 111-148). Under R.I. Gen. Laws §
										44-30-102, applicable entities providing minimum essential coverage must comply with reporting requirements and make a report whether an applicable individual maintains minimum essential coverage.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.2 - Authority

Current through June 14, 2024
These Rules and Regulations are promulgated pursuant to R.I. Gen. Laws §§
										44-1-4,  44-30-95(a), and  44-30-101(h), which specifically authorize the Tax Administrator to prescribe Regulations for the proper administration and enforcement of tax laws, certain requirements for qualifying health insurance coverage, and the shared responsibility payment penalty. These Rules and Regulations have been prepared in accordance with the requirements of the Rhode Island Administrative Procedures Act, R.I. Gen. Laws §
										42-35-1
et seq
.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.3 - Application

Current through June 14, 2024
These Rules and Regulations shall be liberally construed so as to permit the Tax Division the authority to effectuate the purpose of R.I. Gen. Laws §
										44-30-1
et seq.
and other applicable State laws and Regulations related to the individual health insurance mandate.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.4 - Severability

Current through June 14, 2024
If any provision of these Rules and Regulations, or the application thereof to any person or circumstances, is held invalid by a court of competent jurisdiction, the validity of the remainder of the Rules and Regulations shall not be impaired or affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.5 - Referenced Materials

Current through June 14, 2024
In accordance with R.I. Gen. Laws §
										44-30-101(h), for the purposes of determining the process and procedure of shared responsibility payment penalty exemptions, references to Federal law shall be construed as references to Federal law as in effect on December 15, 2017.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.6 - Definitions

Current through June 14, 2024
A. "Applicable entity" means any of the following, as defined in R.I. Gen. Laws §
										44-30-102:
1. An employer or other sponsor of an employment-based health plan that offers employment-based minimum essential coverage to any resident of Rhode Island.
2. The Rhode Island Medicaid single State agency providing Medicaid or Children's Health Insurance (CHIP) coverage.
3. Carriers licensed or otherwise authorized by the Rhode Island Office of the Health Insurance Commissioner to offer health coverage.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.7 - Requirement, Filing Process, and Exemptions

Current through June 14, 2024
A. Requirement. The following applies beginning as of January 1, 2020:
1. An applicable individual who is required to file a return pursuant to R.I. Gen. Laws §
											44-30-51 shall indicate on the return whether and for what period of time during the relevant tax year the applicable individual and his or her spouse and dependents who are applicable individuals were covered by minimum essential coverage.
2. A shared responsibility payment penalty shall be assessed as a tax on the return if a return submitted pursuant to this subsection fails to indicate that coverage was in force or indicates that any applicable individuals did not have coverage in force.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.8 - Penalty Calculation and Procedure

Current through June 14, 2024
A. The shared responsibility payment penalty shall be calculated as set forth in R.I. Gen. Laws §
										44-30-101(d).
B. Pursuant to R.I. Gen. Laws §
										44-30-101, the Division of Taxation will use the statewide average bronze plan premium provided by the Exchange to serve as the penalty cap for the shared responsibility payment penalty calculation. The premium for the statewide average bronze plan will be calculated based on the premium offered through the Exchange for the median-priced bronze plan available to the median-age enrollee in the applicable calendar year. Upon receiving the statewide average bronze plan premium from the Exchange, the Division of Taxation shall update the penalty cap on the Shared Responsibility Worksheet and make the worksheet available to taxpayers.
C. A taxpayer who owes the shared responsibility payment penalty must remit the penalty with any other taxes due, if applicable.
D. For purposes of calculating the penalty, a dependent under the age of eighteen (18) on January 1st of the calendar year is considered a child for the entire calendar year.
E. The shared responsibility payment penalty will only be imposed for months during which someone is a resident of Rhode Island.
F. No shared responsibility payment penalty shall be imposed with respect to any applicable individual for any month during a calendar year if the taxpayer's household income is less than the amount of gross income requiring the taxpayer to file a return, as set forth in R.I. Gen. Laws §
										44-30-51 and described in §1412(b)(1)(B) of the Patient Protection and Affordable Care Act (Pub. Law 111-148).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.9 - Reporting Requirements

Current through June 14, 2024
A. Pursuant to R.I. Gen. Laws §§
										44-30-102(d) and (e), applicable entities must send reports to both the Division of Taxation and individuals. Applicable entities required to report pursuant to R.I. Gen. Laws §§
										44-30-102(d) and (e)  must make reports no later than January 31, 2021, and each January 31st thereafter, or by a date as may be determined by the Tax Administrator.
B. Pursuant to R.I. Gen. Laws §
										44-30-102(d), each applicable entity must include the following information in its report(s) to the Division of Taxation:
1. Name, address, and Taxpayer Identification Number (TIN) of the primary insured and TIN of each other individual obtaining coverage under the policy;
2. The dates during which the individual was covered under minimum essential coverage during the calendar year; and
3. Such other information as may be required and in a manner prescribed by the Division of Taxation.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.10 - Protected Information

Current through June 14, 2024
A. Protected Health Information. No individual, entity, agency, or partner of such entity or agency, should send or transfer any protected health information to the Division of Taxation. For the purposes of this Regulation, protected health information shall not include information required under R.I. Gen. Laws §
										44-30-102(e)  or information provided by the Exchange to the extent it is performing its statutorily authorized functions pursuant to R.I. Gen. Laws §
										42-157-11.
B. Protected Taxpayer Information. Pursuant to R.I. Gen. Laws §§
										44-30-95(c),  44-1-14, and other applicable laws, no Division of Taxation employee may divulge or make known any protected taxpayer information to any person in any manner, unless permitted by law.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.11 - Refunds and Hearings

Current through June 14, 2024
A. Refunds. Any taxpayer who believes that he or she erroneously paid the shared responsibility payment penalty may request a refund by filing an amended RI-1040 or RI-1040NR, as applicable, with the Division of Taxation. The request must comply with the requirements set forth in R.I. Gen. Laws §
										44-30-87.
B. Hearings. Any taxpayer who wishes to dispute the shared responsibility payment penalty imposed under R.I. Gen. Laws §
										44-30-101 may request a hearing pursuant to R.I. Gen. Laws §
										44-30-89.
1. To request a hearing, a taxpayer may file, within thirty (30) days of the date of the deficiency notice, an administrative petition with the Division of Taxation for redetermination of a deficiency related to the shared responsibility payment penalty. An administrative petition may simply be a letter stating why the taxpayer seeks a hearing.
2. Requests for hearings on exemptions determined by the Exchange must be sent to the Exchange.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 55 - Personal Income Tax › Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate › Section 280-RICR-20-55-15.12 - Enforcement

Current through June 14, 2024
The Division of Taxation may take any appropriate action to enforce the requirements of the Rhode Island individual health insurance mandate to the fullest extent allowed by law including, but not limited to, any lawful collections activity, administrative action, or court action.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 60 - Insurance Premium Tax › Part 1 - 2017 Rulemaking Concerning Insurance Premium Tax Rate and Qualifying Job Calculation Methodology (280-RICR-20-60-01) › Section 280-RICR-20-60-1.1 - Authority

Current through June 14, 2024
This regulation is promulgated in accordance with R.I. Gen.
					 Laws §
										44-17-1,
					 as amended, and R.I. Gen. Laws §
										42-142-2.1,
					 as amended.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 60 - Insurance Premium Tax › Part 1 - 2017 Rulemaking Concerning Insurance Premium Tax Rate and Qualifying Job Calculation Methodology (280-RICR-20-60-01) › Section 280-RICR-20-60-1.2 - Purpose

Current through June 14, 2024
The purpose of this regulation is to set forth the
					 standards by which the Premium Jobs Committee (the "Committee") will calculate
					 the number of jobs at qualifying insurers during its rulemakings and to
					 identify whether the statutory criteria was met during calendar year 2016 to
					 reduce the premium tax rate.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 60 - Insurance Premium Tax › Part 1 - 2017 Rulemaking Concerning Insurance Premium Tax Rate and Qualifying Job Calculation Methodology (280-RICR-20-60-01) › Section 280-RICR-20-60-1.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation the authority to effectuate the purpose
					 of R.I. Gen. Laws Chapter 44-17 and other applicable state laws and
					 regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 60 - Insurance Premium Tax › Part 1 - 2017 Rulemaking Concerning Insurance Premium Tax Rate and Qualifying Job Calculation Methodology (280-RICR-20-60-01) › Section 280-RICR-20-60-1.4 - Severability

Current through June 14, 2024
If any provision of these rules or regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be impaired or affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 60 - Insurance Premium Tax › Part 1 - 2017 Rulemaking Concerning Insurance Premium Tax Rate and Qualifying Job Calculation Methodology (280-RICR-20-60-01) › Section 280-RICR-20-60-1.5 - Definitions

Current through June 14, 2024
A. "Baseline" means the baseline level of
				 employment of qualifying insurers for the calendar year 2015.
B. "Qualifying Insurer" means the same as
				 defined in R.I. Gen. Laws §
										44-17-1(b),
				 as amended.
C. "Qualifying Job"
				 means the same as defined in R.I. Gen. Laws §
										44-17-1(d)(2),
				 as amended.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 60 - Insurance Premium Tax › Part 1 - 2017 Rulemaking Concerning Insurance Premium Tax Rate and Qualifying Job Calculation Methodology (280-RICR-20-60-01) › Section 280-RICR-20-60-1.6 - Methodology for Calculating Qualifying Jobs

Current through June 14, 2024
A.
				 The Department of Business Regulation's ("DBR") Division of Insurance ("DOI")
				 will annually request and compile information from Qualifying Insurers
				 regarding their employment levels in Rhode Island, including the number of
				 Qualifying Jobs they have within Rhode Island and other associated information,
				 related to income taxes paid to Rhode Island by those employees and/or to
				 ensure the accuracy of the information. During the first year, and after any
				 changes to the definition(s) of Qualifying Job and/or Qualifying Insurer, DBR
				 will also request additional information concerning the Baseline
				 year.
B. DBR will present the
				 information it obtained from Qualifying Insurers to the Committee for review
				 and questions. If necessary, DBR may seek additional information for particular
				 insurers.
C. The Department of
				 Revenue ("DOR") will obtain the information reported by DBR and review the
				 numbers against information contained within DOR files to both verify DBR's
				 information and ensure compliance with R.I. Gen. Laws §
										44-17-1,
				 as amended.
D. DOR will report back
				 to the Committee on the results of its review.
E. The Committee may use additional available
				 information compiled through other statistical bodies (such as the RI
				 Department of Labor's Labor Markets Information Division, which compiles
				 information regarding employment within the state according to industrial job
				 classification) in reviewing the reported Qualifying Jobs at Qualifying
				 Insurers.
F. The Committee will
				 review the information compiled by DBR and reviewed by DOR. The Committee may
				 request that DBR and/or DOR seek additional information and/or review
				 additional information in completing its statutory tasks.
G. The Committee will identify any sources
				 that it used to ensure that the information in its annual rulemaking was
				 accurate, and include the specific numbers it found during its rulemaking in a
				 report. Any confidential information used by the Committee or its members in
				 its rulemaking will not become public by virtue of its use in this
				 process.
H. The Committee's annual
				 rulemaking will include figures it determined regarding the Qualifying Jobs at
				 Qualifying Insurers, in addition to a comparison between insurance jobs in the
				 Baseline year compared to the year in review.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 60 - Insurance Premium Tax › Part 1 - 2017 Rulemaking Concerning Insurance Premium Tax Rate and Qualifying Job Calculation Methodology (280-RICR-20-60-01) › Section 280-RICR-20-60-1.7 - 2017 Rulemaking Concerning Premium Tax Rate

Current through June 14, 2024
A.
				 Finding of Facts
1. During the initial
				 review, Qualifying Insurers reported to DBR 5,039 Qualifying Jobs during the
				 2015 baseline year and 4,841 Qualifying Jobs during 2016, reflecting a loss of
				 198 Qualifying Jobs. The Division of Taxation's review of the number of total
				 jobs at the Qualifying Insurers corroborated that trend, in showing a decrease
				 of 293 total jobs at those Qualifying Insurers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 65 - Public Service Corporation Tax › Part 1 - Public Service Corporation Tax (280-RICR-20-65-1) › Section 280-RICR-20-65-1.1 - Purpose

Current through June 14, 2024
The purpose of these rules and regulations is to implement
					 R.I. Gen Laws Chapter 44-13, which imposes a tax on Public Service
					 Corporations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 65 - Public Service Corporation Tax › Part 1 - Public Service Corporation Tax (280-RICR-20-65-1) › Section 280-RICR-20-65-1.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §
										44-1-4. The
					 rules and regulations have been prepared in accordance with the requirements of
					 R.I. Gen. Laws §
										42-35-1 et. seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 65 - Public Service Corporation Tax › Part 1 - Public Service Corporation Tax (280-RICR-20-65-1) › Section 280-RICR-20-65-1.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation to effectuate the purpose of R.I. Gen.
					 Laws Chapter 44-13 and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 65 - Public Service Corporation Tax › Part 1 - Public Service Corporation Tax (280-RICR-20-65-1) › Section 280-RICR-20-65-1.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.