Sen. Andrew Dimitri

Maddy summarySB 2672 would gradually reduce the state's personal income tax rates over time. This bill directly affects individuals who pay state income tax by lowering their tax burden through phased cuts. The key mechanism involves decreasing tax rates in scheduled steps rather than all at once, as outlined in the bill's abstract. The bill was introduced to the Senate Finance Committee on February 27, 2026, and remains in early legislative review.

Increase the net taxable estate exemption to $3,600,000 on January 1, 2027. This act would also increase the exemption by $1,000,000 on January 1, 2028 and every year thereafter until this section and the tax would sunset and expire on January 1, 2033

Maddy summarySB 2026 amends Rhode Island's personal income tax code to allow residents to subtract contributions to the state's tuition savings program from their federal adjusted gross income. This deduction is capped at $500 per individual or $1,000 for joint filers, and only applies to contributions made directly by the account participant. The bill specifically excludes transfers, rollovers, or changes of beneficiary from counting toward this deduction. It directly affects Rhode Island residents who contribute to the state's tuition savings program (Section 16-57-6.1), providing a limited tax benefit for education savings. The policy change would take effect for tax years beginning January 1, 2027.

Allows a landlord that did not obtain a lead certificate pursuant to the lead mitigation laws of chapter 128.1 of title 42 due to the fact that the state lacks the adequate resources to conduct inspections.

Maddy summarySB 2251 eliminates Rhode Island's estate tax by repealing Chapter 44-22 of the General Laws, which previously imposed taxes on decedents' estates. This bill directly affects Rhode Island residents whose estates would have been subject to state estate tax upon death, removing their obligation to pay this tax. The key mechanism is the complete repeal of the existing estate tax code, including all tax rate brackets (ranging from 2% to 9%) and specific deductions outlined in the repealed chapter. As a result, estates passing through Rhode Island will no longer face state-level taxation on transfers following a death.

Maddy summarySB 2228 modifies Rhode Island's personal income tax code to adjust how social security income is treated for tax purposes. Starting with tax years beginning January 1, 2027, the bill allows a modification to federal adjusted gross income specifically for all social security benefits received by residents. This change directly affects Rhode Island residents who receive Social Security payments, as it alters how those benefits are counted toward their state taxable income. The bill does not change the federal tax treatment of social security benefits but adjusts the state-level calculation. The provision is part of broader tax code amendments but focuses specifically on social security income for state tax computation.

Maddy summarySB 2508 allows caterers with a Class P license to purchase alcoholic beverages from either retail or wholesale businesses within Rhode Island, expanding their previous purchasing options. This directly affects licensed caterers (who pay a $500 annual fee) by giving them flexibility in where they source alcohol, though wholesalers may set minimum order requirements or refuse orders. The bill also clarifies that caterers may deliver and remove alcohol at events, or leave it at a host's residence only if the caterer maintains full control of the alcohol during the event. Key operational rules remain, including ID checks for under-30 guests, limits on drink servings, and a maximum 5-hour service period per event.

Maddy summarySB 2630 repeals a law that prohibited new retail liquor licenses within 200 feet of schools or religious institutions, and within 500 feet of schools in East Providence for certain license types. This repeal removes a distance restriction, allowing new liquor stores to open closer to schools and churches without needing to avoid these proximity requirements. The bill directly affects new license applications for retail liquor stores (Class B, C, N, and I) by eliminating the need for licensing authorities to consider distance to schools or places of worship. Existing licenses and transfers of licenses that predate the location of schools or churches remain unaffected by this repeal.

Maddy summarySB 2739 amends the process for reimbursing workers' compensation costs when a third party (such as another company or individual) is liable for an injury. It changes how employers and insurers handle reimbursements after a third party pays damages to an injured worker. This directly affects injured workers, employers, and insurance providers in cases involving third-party liability. The bill clarifies procedural steps under existing workers' compensation law without altering benefit amounts or eligibility.

Establishes a seven (7) member public-private partnership infrastructure oversight commission to approve all requests for proposals submitted for public-private partnership construction of qualified facilities.