Sen. Lou DiPalma

Maddy summaryThis bill clarifies the rules for Rhode Island's motion picture production tax credits by expanding which expenses count toward the credit. It ensures that all costs for goods and services performed within the state, regardless of the vendor's location, qualify as certified production costs. The legislation also defines specific terms like "state-certified production" and "primary locations" to establish clear criteria for films eligible for the incentive. By removing previous ambiguities about out-of-state vendors, the bill aims to simplify the process for production companies seeking financial support for filming in Rhode Island.

Expands the law on school lunch service contracts requirements that provides for payment to workers/aides for 180 days or the contract for the school year, exclusive of paid time off, including vacation days or other forms of compensatory time off.

Provides that upon application, and good cause, the state may waive the bonding requirement for certified minority business enterprises or women owned businesses.

Requires the department of health to amend its rules and regulations that allow for DEA-registered pharmacies to transfer electronic prescriptions at a patient's request.

Authorizes Providence canteen vehicles to be equipped with sirens, whistles or bells and would require operators of any canteen vehicle to receive 5 hours of training in the operation of the vehicle and its emergency equipment.

Requires that the DEM rules and regulations for remediation of hazardous material releases not include any provision requiring the remediation of arsenic which is naturally occurring at levels less than nineteen parts per million (19 ppm).

Grants a right of entry for professional land surveyors to enter upon or cross any lands, air space or water resources necessary to perform surveying services except public utility and/or wastewater treatment facilities upon prior notice.

Exempts used vehicles sold "for parts only" or purchased at end of their lease term by the current lessee that have a valid certificate of inspection affixed to the windshield, from the requirement that dealers of used vehicles conduct a new inspection.

Maddy summaryThis bill updates Rhode Island's tax laws for corporations, partnerships, and limited liability companies by clarifying how long the state has to assess unpaid taxes. It establishes a standard three-year window for tax assessments but allows for longer periods in cases of fraud, unfiled returns, or significant omissions of income. The legislation also sets a ten-year maximum limit for issuing tax deficiency notices and starting collection actions, with specific exceptions for bankruptcy and receivership situations. Additionally, the bill requires businesses selling off major assets outside of normal operations to notify the tax administrator five days in advance to ensure any owed taxes are paid. These changes aim to create clearer timelines and procedures for both the tax division and business entities regarding tax liabilities and asset transfers.

Reduces the number of years from five (5) to three (3), when calculating for retirement purposes, the average of the highest consecutive years of compensation, for teachers, and state and municipal employees.