2016 -- S 2871

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LC005112

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2016

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A N   A C T

RELATING TO TAXATION -- PERSONAL INCOME TAX

     

     Introduced By: Senator Daniel DaPonte

     Date Introduced: March 31, 2016

     Referred To: Senate Finance

     (Revenue)

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-30-78 of the General Laws in Chapter 44-30 entitled "Personal

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Income Tax" is hereby amended to read as follows:

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     44-30-78. Filing annual reconciliation of tax withheld. -- A reconciliation of tax

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withheld, including the state copies of federal form w-2 (wage and tax statement), must be filed

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by the employer with the division of taxation on or before January 31 following the close of the

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calendar year in accordance with rules and regulations prescribed by the tax administrator.

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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 require employers to file state copies of federal form w-2 (wages and tax

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statement) with the division of taxation on or before January 31st following the close of the

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calendar year.

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     This act would take effect upon passage.

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