2017 -- S 0739

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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

     

     Introduced By: Senators DiPalma, Miller, Calkin, Sosnowski, and Conley

     Date Introduced: April 12, 2017

     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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     44-30-2.11. Refund deduction for contribution to the substance use and mental

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health leadership council of RI.

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     (a) There shall be provided as a deduction from any refund from the Rhode Island

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personal income tax otherwise due to a taxpayer for a taxable year a contribution to the substance

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use and mental health leadership council of RI. The provision for the contribution shall appear on

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the state personal income tax return as follows:

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     Substance use and mental health leadership council of RI.

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     Check if you wish to contribute

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     _____$1.00

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     _____$5.00

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     _____$10.00

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     _____$_____ (write in amount of your tax REFUND for this program.)

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     (b) The tax administrator shall annually forward by August 1, all contributions made to

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the substance use and mental health leadership council of RI to the general treasurer to be

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deposited in the fund created in ยง23-14-3. The general treasurer shall annually distribute the

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proceeds of the said fund as prescribed in chapter 14 of title 23.

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     (c) The provisions of this section shall commence for returns filed for the tax year ending

 

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December 31, 2017.

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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 provide for a voluntary deduction from any refund from the Rhode Island

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personal income tax for a contribution to the substance use and mental health leadership council

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of RI.

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     This act would take effect upon passage.

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