Sen. Matt LaMountain

Maddy summarySB 2536 modifies Rhode Island's personal income tax code to exclude up to $25,000 of social security income from taxable income for residents. This change applies to tax years beginning on or after January 1, 2027, directly affecting Rhode Island residents receiving social security benefits. The bill amends Section 44-30-12 to add this exclusion as a modification reducing federal adjusted gross income. It does not change other tax provisions but specifically lowers taxable income for qualifying social security recipients. The bill is currently pending in the Senate Finance Committee after introduction on February 13, 2026.

Gradually phases in modifications to federal adjusted gross income over a four (4) year period for social security income, from twenty-five percent (25%) up to one hundred percent (100%), beginning on or after January 1, 2027.

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estate tax code, including all tax rate brackets (ranging from 2% to 9%) and specific deductions outlined in the repealed chapter.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 summaryThis bill expands temporary disability insurance coverage in Rhode Island to include state employees, effective January 1, 2027. The legislation amends existing state laws to define state workers as eligible employees under the temporary disability insurance program, allowing them to receive benefits when unable to work due to sickness. Key provisions update definitions for terms like "employee" and "employment" to explicitly include service performed for the State of Rhode Island across all departments and agencies. The bill also clarifies how benefit calculations are determined for various groups, including military service members who return to civilian state employment.

Maddy summarySB 2433 establishes a presumption that school-age child care programs operating within RIDE-certified school buildings (public, charter, or approved non-public K-12 schools) automatically meet facility-based quality rating requirements. This means physical space features like room layout, furnishings, and storage - typically assessed under tools like SACERS - will be treated as compliant or neutral in quality ratings, without lowering a program’s score. The bill does not alter existing licensing, health, safety, or enforcement standards; it only streamlines the rating process for programs in certified school buildings. This change applies to all school-age child care programs licensed under Title 42, Chapter 12.5.

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.

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.

Allows for the holder of a manufacturer’s license to be able to sell one one-sixth (1/6) barrel keg of malt beverage, produced on the premises, per day.

Requires public auctions by any city or town of real estate or an interest therein to only be done in person and not by electronic or remote procedures unless authorized by court order.