2018 -- S 2013

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LC003188

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

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A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

     

     Introduced By: Senators DiPalma, Seveney, Coyne, Miller, and Sosnowski

     Date Introduced: January 11, 2018

     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, 2018.

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     SECTION 2. Section 23-14-2 of the General Laws in Chapter 23-14 entitled "Childhood

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Disease Fund" is hereby amended to read as follows:

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     23-14-2. Definitions.

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     As used in this chapter, the following words shall be construed as follows unless the

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context clearly indicates otherwise:

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     (1) "Child with special health care needs" means any minor under the age of eighteen

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(18) who is a domiciled resident of the state who suffers from a chronic medical illness.

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     (2) "Eligible organization(s)" means the following Rhode Island based organizations and

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Rhode Island affiliates of the following national organizations:

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     (i) American Diabetes Association, R.I. Affiliate, Inc.;

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     (ii) R.I. Lung Association, Inc.;

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     (iii) Arthritis Foundation, R.I. Chapter;

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     (iv) American Cancer Society, R.I. Division, Inc.;

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     (v) Hospice Care of R.I., Inc.;

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     (vi) Leukemia Society of R.I., Inc., R.I. Chapter;

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     (vii) Easter Seal Society of R.I., Inc.;

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     (viii) R.I. Society to Prevent Blindness;

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     (ix) United Cerebral Palsy of R.I.;

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     (x) R.I. Hemophilia Foundation;

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     (xi) American Heart Association, R.I. Affiliate, Inc.;

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     (xii) Cystic Fibrosis Foundation, R.I. Chapter;

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     (xiii) National Foundation of Ileitis & Colitis;

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     (xiv) Mental Health Association of R.I.;

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     (xv) Muscular Dystrophy Association, Inc.;

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     (xvi) National Multiple Sclerosis Society; and

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     (xvii) RI Arc; and

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     (xviii) Substance Use and Mental Health Leadership Council of RI.

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     (3) "Eligible services" means the direct provision of medicines, medical equipment and

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supplies, medical treatment or care to children with special health care needs, and travel expenses

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including transportation, meals, and lodging of children with special health care needs and their

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families when it is necessary for the child to receive medical treatment at an out-of-state medical

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treatment facility. The term "eligible services" shall not include any financial costs related to

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administration, promotion, education, or personnel related to the provision of eligible services or

 

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any other services which may be provided by a qualified organization. "Eligible services" shall

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also not include any tangible or intangible items which are not provided directly to children with

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special health care needs.

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     (4) "Emergency services" means eligible services which would normally be provided for

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by a health insurance program or a publicly funded assistance program, but for any reason are not

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immediately available to the child with special health care needs. The term "emergency services"

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also means the provision of eligible services on an emergency only basis to a child with special

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health care needs who is not a domiciled resident of the state.

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     (5) "Qualified organization(s)" means eligible organizations which have submitted

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applications to the general treasurer and have been certified for the application year by the

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general treasurer as provided by the provisions of this chapter.

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     SECTION 3. 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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