Sen. Elaine Morgan

Maddy summarySB 2246 establishes a Rhode Island tax credit to help unpaid family caregivers offset out-of-pocket costs for caring for eligible relatives. It provides a 50% credit (up to $1,000 annually) for qualifying expenses like home modifications, medical equipment, hired aides, respite care, or adult day care, directly benefiting caregivers with household incomes under $50,000 ($100,000 for couples). To qualify, the caregiver must provide unpaid support for a relative aged 65+ or with Social Security Disability, who needs assistance with at least two daily living tasks (e.g., bathing, feeding) and resides with them in Rhode Island for six+ months. The credit applies to taxable years starting after December 31, 2026, and excludes costs covered by insurance or general home maintenance.

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.

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estate tax code, including all tax rate brackets (ranging from 2% to 9%) and specific deductions outlined in the repealed chapter.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 2169 allows students completing specific career and technical education (CTE) programs to take firefighter certification exams immediately upon program graduation. It directly affects students enrolled in qualifying CTE programs, providing a streamlined path to firefighter careers without requiring additional training. The bill creates a formal mechanism where participating CTE programs would certify students' readiness for the state firefighter exam. The bill was introduced to the Senate Labor and Gaming committee on January 16, 2026.

Provides measures to prevent title fraud by authorizing the recorder of deeds to require the production of a government-issued photographic identification card before recording a deed or certain other instruments.

Terminates the requirement that the public utilities commission allocate five million dollars ($5,000,000) annually to the Rhode Island infrastructure bank for use with energy efficient programs.

Maddy summarySB 2631 requires Rhode Island's Public Utilities Commission (PUC) and Division of Public Utilities and Carriers (DPUC) to complete a comprehensive study by April 30, 2027, aimed at lowering energy costs for consumers. The study must review all Rhode Island energy programs to identify those increasing costs, compare rates with other states, and recommend policy changes. It includes $100,000 for hiring consultants to research these areas and proposes that future energy-related legislation include clear cost impact statements. The bill directly affects the PUC/DUPC by mandating this study, with the goal of making energy rates more transparent and affordable for Rhode Island residents. It does not change current energy rates but sets a process for evaluating potential cost-saving measures.

Maddy summarySB 2516 repeals the energy efficiency charge previously included in utility base rates for electricity and water providers. This bill removes a specific fee that utilities had been allowed to add to customer bills to fund energy efficiency programs. The repeal does not affect existing funding for renewable energy programs (which continue at 0.3 mills per kilowatt-hour until 2028) or demand-side management programs for electricity and gas utilities. The bill directly affects regulated utilities distributing electricity, water, or gas, as it eliminates one cost they could pass to customers.