2015 -- S 0166

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LC000818

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2015

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A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

     

     Introduced By: Senators Metts, Miller, Crowley, Jabour, and Nesselbush

     Date Introduced: February 05, 2015

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is

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hereby amended by adding thereto the following section:

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     44-30-101. Refundable earned income credit. -- Notwithstanding the provisions of ยง

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44-30-2.6(N), one hundred percent (100%) of the excess Rhode Island earned income credit will

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be refunded to an eligible taxpayer for the 2016 taxable year, and each taxable year thereafter.

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

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     This act would increase the refundable state earned income credit from ten percent (10%)

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to one hundred percent (100%) for the 2016 taxable year, and each taxable year thereafter.

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     This act would take effect upon passage.

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