Rep. David Morales

Maddy summaryHB 5233, "The Rhode Island Family Caregiver Tax Credit Act," creates a state income tax credit for eligible family caregivers. The bill allows a credit of 50% of qualifying expenses, up to a maximum of $1,000, incurred for the care and support of an eligible family member. To qualify, caregivers must meet specific income thresholds and care for a family member who is elderly or disabled, resides with them, and requires assistance with daily activities. Eligible expenses include home modifications, medical equipment, and hired care services, aiming to help offset the financial burden of caregiving. This credit would apply to taxable years beginning after December 31, 2025.

Maddy summaryHB 5398 revises the state's education-aid formula, specifically impacting how funding is allocated to public school districts for high-need students. The bill modifies the "student success factor" by adding an additional multiplier to the calculation. It changes how students from low-income families (below 185% of federal poverty guidelines) are identified for funding, shifting to a measure based on SNAP participation starting in FY 2024. Additionally, it adjusts the funding factor for multilingual learners (MLLs) and requires the Department of Elementary and Secondary Education to develop recommendations for MLL student support.

Maddy summaryHB 5282, titled "The Education Equity and Property Tax Relief Act," amends how the state calculates funding for special education services provided by local school districts. The bill redefines "extraordinary costs" for individual special education students, which are expenses above a certain threshold. It gradually lowers this financial threshold over three fiscal years, starting in FY 2027, making more special education costs eligible for state reimbursement sooner. The Department of Elementary and Secondary Education will also collect data on various cost thresholds.

Establishes the Housing Flexible Spending Account Act of 2025 allowing Rhode Island employers to contribute pre-tax income into a housing flexible spending account (H-FSA), for employees to be used for qualified housing expenses.

Maddy summaryHB 6205, titled the "Extended Producer Responsibility For Packaging and Paper Act," creates a new program to manage the recycling of packaging and paper products. This bill makes product producers responsible for funding and improving municipal recycling programs. These programs would cover the collection, transportation, sorting, and processing of defined packaging and paper products from single-family and multi-family residences. The aim is to enhance the coordination, funding, and overall effectiveness of the state's recycling systems for these materials.

Maddy summaryHouse Resolution 6324 recognizes May 6, 2025, as a "National Day of Reason" in the State of Rhode Island. This resolution encourages citizens, residents, and visitors to observe the day and focus on the importance of reason, critical thought, and free inquiry.

Allows the city of Providence to impose an additional conveyance tax of three quarters of one percent (0.75%) on sale of any real property in excess of one million dollars ($1,000,000).

Maddy summaryHouse Bill 5531 seeks to discontinue the tax rate reductions and new credit authorizations provided by the Rhode Island Jobs Development Act. The bill specifies that all remaining tax rate reductions under this act will cease by July 1, 2025, including those for companies that qualified before July 1, 2015. Additionally, no new tax credits will be authorized under the Jobs Development Act after June 30, 2025. This legislation directly affects businesses that have previously received or could potentially receive these specific state tax incentives.

Maddy summaryHB 5473 proposes a change to the state's personal income tax structure. It introduces an additional 3% tax rate on taxable income that exceeds $625,000, as indexed to 2025 dollars. This new tax provision would apply to tax years beginning in 2026 and thereafter, and it would not be applied retroactively to previous tax years.

Maddy summaryHB 6256 proposes to repeal the current property tax exemption for boats. It also eliminates the sales and use tax exemption that applies to boats. If enacted, this bill would make boats subject to both property taxes and sales and use taxes, affecting individuals and businesses that own or purchase them.