Chapter 120
2018 -- H 7062
Enacted 07/02/2018

A N   A C T
RELATING TO TAXATION - PERSONAL INCOME TAX

Introduced By: Representatives Craven, McEntee, and Lombardi
Date Introduced: January 03, 2018

It is enacted by the General Assembly as follows:
     SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is
hereby amended by adding thereto the following section:
     44-30-2.11. Refund deduction for contribution to the substance use and mental
health leadership council of RI.
     (a) There shall be provided as a deduction from any refund from the Rhode Island
personal income tax otherwise due to a taxpayer for a taxable year a contribution to the substance
use and mental health leadership council of RI. The provision for the contribution shall appear on
the state personal income tax return as follows:
     Substance use and mental health leadership council of RI.
     Check if you wish to contribute
     _____$1.00
     _____$5.00
     _____$10.00
     _____$_____ (write in amount of your tax REFUND for this program.)
     (b) The tax administrator shall annually forward by August 1, all contributions made to
the substance use and mental health leadership council of RI to the general treasurer to be
deposited in the fund created in ยง23-14-3. The general treasurer shall annually distribute the
proceeds of the said fund as prescribed in chapter 14 of title 23.
     (c) The provisions of this section shall commence for returns filed for the tax year ending
December 31, 2018.
     SECTION 2. This act shall take effect upon passage.
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LC003166
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