2023 -- H 6109

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LC002459

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2023

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A N   A C T

RELATING TO TAXATION -- PERSONAL INCOME TAX

     

     Introduced By: Representative Robert E. Craven

     Date Introduced: March 03, 2023

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-30-2.11 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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     44-30-2.11. Refund deduction for contribution to the substance use and mental health

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leadership council of RI.

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

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

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

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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

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program.)

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

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

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the fund created in ยง 23-14-3. The general treasurer shall annually distribute the proceeds of the

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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. 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 remove the requirements that all contributions be forwarded to the general

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treasurer to be deposited in a restricted account and distributed as prescribed in this chapter.

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     This act would take effect upon passage.

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LC002459

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