Caps delinquent tax interest rate at 12%. Prohibits audits beyond 3 years from date of tax filing, 7 years for fraudulent filings, and in no event beyond 10 years from date of filing or required filing date, whichever is later.
Maddy summaryHB 5395 allows vehicle owners to challenge the valuation used to calculate sales tax when registering a motor vehicle in this state. It directly affects anyone registering a vehicle, as they can now dispute whether the tax is based on the National Automotive Dealers Association (NADA) book value or the sales price (whichever is higher). The bill requires the tax administrator to create rules for a hearing process where taxpayers can formally appeal the valuation. This change gives vehicle owners a formal mechanism to correct potential overvaluations before paying the tax. The bill takes effect upon passage.
Maddy summaryHB 5404 provides a tax credit for businesses and individuals who donate "apparently wholesome food" (safe-to-eat food that may be imperfect in appearance) to qualifying nonprofit organizations. Donors can claim a credit equal to 75% of the food's fair market value (up to $5,000 annually) and a separate 50% credit for transportation costs (also capped at $5,000). To qualify, the donated food must be distributed to people in need or sold at minimal "good samaritan" prices, and nonprofits must provide a certificate verifying compliance. The credit applies to taxes under specific chapters of the tax code and takes effect January 1, 2026.
Requires small employers with one to fifty (1-50) employees and large employers with fifty (50) or more employees to pay overtime wages to exempt workers if their salary exceeds varying multipliers of minimum wage for a forty (40) hour workweek.
Requires all certified independent or district charter schools upon application for a renewal of said charter or an application for a new charter school to provide a union neutrality clause in the charter.
Maddy summaryHB 5033 removes the requirement for nuclear plant construction projects to seek approval from the Rhode Island General Assembly. This bill directly affects developers planning new nuclear facilities, as they will no longer need legislative sign-off for project plans. The key change shifts the approval process away from the General Assembly, meaning developers must now navigate other regulatory pathways instead of legislative review. The bill takes effect upon passage and does not alter existing regulatory authority for other entities.
Extends provisions of an existing collective bargaining agreement for municipal police arbitration purposes until a successor agreement is reached or an interest arbitration award is rendered.
Provides that all contractual provisions in a firefighters collective bargaining agreement continue until a successor agreement has been reached or an interest arbitration award has been rendered.
Recognizes that municipal employees have the opportunity to utilize interest arbitration and would establish new factors for the arbitrators to consider. These factors include comparisons of wages/hourly conditions of employment in similarly skilled jobs.
Maddy summaryHB 5604 expands the definition of "teacher" to include school nurses, counselors, psychologists, principals, and administrators in public schools. It establishes 19 specific rights for these educators, such as requiring safe school environments free from harassment, prohibiting demands for personal spending on classroom supplies, and guaranteeing academic freedom. The bill also ensures teachers' professional judgment is respected regarding student discipline and grades, and mandates school districts to post summaries of teacher rights online. These provisions apply to all public school staff covered under the expanded definition and would take effect upon passage.
