2017 -- H 5426

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LC001315

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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 -- DISABILITY AND ELDERLY DRIVING EXPENSES TAX

CREDIT

     Introduced By: Representatives McNamara, Carson, Ruggiero, Amore, and Ackerman

     Date Introduced: February 08, 2017

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Title 44 of the General Laws entitled "TAXATION" is hereby amended by

adding thereto the following chapter:

CHAPTER 70

DISABILITY AND ELDERLY DRIVING EXPENSES TAX CREDIT

     44-70-1. Tax credit.

     (a) A taxpayer who suffers from a disability which affects the disabled person's ability to

drive a motor vehicle or a person age sixty-five (65) years and older requiring motor vehicle

modifications and/or training to retain their motor vehicle registration and/or driver's license shall

be allowed a credit, to be computed as provided in this chapter, against the tax imposed by

chapter 30 of this title.

     (b) The amount of the credit shall be one hundred percent (100%) of the costs or fees

incurred solely and directly by the disabled and elderly for training, courses and/or vehicle

modifications required in order to maintain their ability to drive on the state's roads and

highways. For the purposes of this chapter, the term "disability" means any physical and/or

mental disability affecting a person's ability to drive a motor vehicle.

     (c) The tax administrator shall make available suitable forms with instructions for

claiming the credit. The claim shall be in a form that the tax administer may prescribe. The tax

administrator may prescribe rules and regulations, not inconsistent with the law, including, but

not limited to, those rules and regulations regarding courses and training along with the type of

motor vehicle modifications shall qualify for the credit, to carry into effect the provisions of this

chapter.

     SECTION 2. This act shall take effect upon passage and shall apply to calendar tax years

2018 and each year thereafter.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- DISABILITY AND ELDERLY DRIVING EXPENSES TAX

CREDIT

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     This act would establish a one hundred percent (100%) tax credit against the personal

income tax liability for persons with a disability affecting their ability to drive a motor vehicle

and for persons sixty-five (65) years of age and older relating to any fees and/or costs incurred in

the modification of a motor vehicle and/or training to retain their motor vehicle registration

and/or driver's license per rules and regulations promulgated by the tax administrator.

     This act would take effect upon passage and would apply to calendar tax years 2018 and

each year thereafter.

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