2017 -- H 5423

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LC001267

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2017

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A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX CREDIT

     

     Introduced By: Representatives Cunha, Amore, Barros, Kazarian, and Maldonado

     Date Introduced: February 08, 2017

     Referred To: House 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. Tax credit for the elderly, water and sewer bills.

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     Any Rhode Island resident taxpayer over the age of sixty-five (65) years of age, paying a

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water and/or sewer bill for their primary residence shall be afforded a tax credit of twenty-five

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percent (25%) of the bill, not to exceed two hundred and fifty dollars ($250), to be applied toward

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their personal income tax obligation.

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     SECTION 2. This act shall take effect upon passage.

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LC001267

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX CREDIT

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     This act would provide an income tax credit of twenty-five percent (25%) of an elderly

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resident taxpayers primary residence water and sewer bills, not to exceed $250.

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     This act would take effect upon passage.

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LC001267

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