Rhode Island legislation · 2026 Regular Session
Rhode Island S2360: AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the
Status: In committee, June 5, 2026
AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the cigarette tax imposed by 75% for any modified risk tobacco product as defined in § 21 U.S.C. 387 k as a tobacco product sold/distributed to reduce the harm/risk of tobacco-related disease associated with commercially marketed tobacco products.)
What the bill says
From the introduced text, January 30, 2026:
2026 -- S 2360 ======== LC004196 ======== STATEOFRHODEISLAND IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 2026 ____________ ANACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS Introduced By: Senators DiPalma, Murray, de la Cruz, and Thompson Date Introduced: January 30, 2026 Referred To: Senate Finance It is enacted by the General Assembly as follows: SECTION 1. Section 44-20-12 of the General Laws in Chapter 44-20 entitled "Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products" is hereby amended to read as follows: 44-20-12. Tax imposed on cigarettes sold. (a) A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in this chapter has been paid, payment being evidenced by the stamp, is not subject to a further tax under this chapter. The tax is at the rate of two hundred twenty-five (225) mills for each cigarette. (b) Any tax imposed under this chapter shall be reduced by seventy-five percent (75%) for any product the Secretary of the United States Department of Health and Human Services determines to be a modified risk tobacco product pursuant to the …
Sponsors
- DiPalma, Louis (D, SD-012) · primary sponsor
- Melissa Murray (D, SD-024)
- Jessica de la Cruz (R, SD-023)
- Brian Thompson (D, SD-020)
Latest actions
- : Referred to House Finance
- : Senate read and passed
- : Placed on Senate Calendar
- : Committee recommends passage
- : Scheduled for consideration
- : Committee heard
- : Scheduled for hearing and/or consideration
- : Introduced, referred to Senate Finance
Votes
- Senate Seq #392: (June 4, 2026): 24 yea, 14 nay, passed
- Senate Committee on Finance: Passage (June 2, 2026): 8 yea, 1 nay, passed
Subjects: TAXATION
Common questions
- What is S2360?
- S2360 is a bill in the Rhode Island Legislature (2026 Regular Session): AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the .
- What does S2360 do?
- AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the cigarette tax imposed by 75% for any modified risk tobacco product as defined in § 21 U.S.C. 387 k as a tobacco product sold/distributed to reduce the harm/risk of tobacco-related disease associated with commercially marketed tobacco products.)
- What is the status of S2360?
- In committee as of June 5, 2026. Latest action: Referred to House Finance (June 5, 2026).
- Who sponsored S2360?
- DiPalma, Louis (D, SD-012), with 3 co-sponsors.
- Where is the official record for S2360?
- On the Rhode Island Legislature website: http://webserver.rilegislature.gov/BillText/BillText26/SenateText26/S2360.pdf
Source: official Rhode Island record. Tracked by Delilah, AI for legislation across all 50 states and Congress.