2013 -- S 0831 SUBSTITUTE A
J O I N T R E S O L U T I O N
CREATING A SPECIAL LEGISLATIVE COMMISSION TO STUDY INSTALLATION AND IMPLICATIONS OF ITEMIZING STATE INCOME TAX REFUNDS AS FEDERAL DEDUCTIONS
Introduced By: Senators McCaffrey, Walaska, Raptakis, Ciccone, and Ruggerio
Date Introduced: April 04, 2013
RESOLVED, That a special legislative commission be and the same is hereby created
consisting of six (6) members: Two (2) of whom shall be members of the Senate, to be appointed
by the Senate President; two (2) of whom shall be members of the House of Representatives, to
be appointed by the Speaker of the House; one of whom shall be the Executive Director of the
Rhode Island Society of Certified Public Accountants, or designee; one of whom shall be the Tax
Administrator of the Rhode Island Division of Taxation, or designee.
In lieu of any appointment of a member of the legislature to a permanent advisory
commission, a legislative study commission, or any commission created by a General Assembly
resolution, the appointing authority may appoint a member of the general public to serve in lieu
of a legislator, provided that the majority leader or the minority leader of the political party which
is entitled to the appointment consents to the appointment of the member of the general public.
The purpose of said commission shall be to make a comprehensive study of the
installation and implications of allowing individuals to reduce their federal adjusted gross income
by subtracting their state income tax refunds as opposed to itemizing said deductions for federal
income tax purposes.
Forthwith upon passage of this resolution, the members of the commission shall meet at
the call of the President of the Senate and the Speaker of the House and organize. The President
of the Senate and the Speaker of the House shall each select one member to serve as co-
chairpersons of the commission.
Vacancies in said commission shall be filled in like manner as the original appointment.
The membership of said commission shall receive no compensation for their services.
All departments and agencies of the state shall furnish such advice and information,
documentary and otherwise, to said commission and its agents as is deemed necessary or
desirable by the commission to facilitate the purposes of this resolution.
The Joint Committee on Legislative Services is hereby authorized and directed to provide
suitable quarters for said commission; and be it further
RESOLVED, That the commission shall report its findings and results to the General
Assembly on or before February 5, 2014, and said commission shall expire on June 5, 2014.