Rhode Island legislation · 2026 Regular Session
Rhode Island S2823: AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX (Establishes a child tax credit in the amount of three hundred thirty dollars
Status: Passed one chamber, June 11, 2026
AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX (Establishes a child tax credit in the amount of three hundred thirty dollars ($330) for eligible taxpayers adjusted for inflation annually commencing January 1, 2027.)
What the bill says
From the introduced text, March 4, 2026:
2026 -- S 2823 ======== LC005297 ======== STATEOFRHODEISLAND IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 2026 ____________ ANACT RELATING TO TAXATION -- PERSONAL INCOME TAX Introduced By: Senators Vargas, Lawson, Murray, DiPalma, DiMario, Quezada, Acosta, Urso, and Lauria Date Introduced: March 04, 2026 Referred To: Senate Finance 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: 44-30-104. Child tax credit. (a) Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Child" means an individual who is eighteen (18) years of age or younger as of December 31 of the tax year. (2) "Eligible taxpayer" means any natural person domiciled in this state who filed a Rhode Island state personal income tax return for the tax year. (b) Child tax credit. For tax years beginning on or after January 1, 2027, a tax credit on the resident tax return of the eligible taxpayer in the amount of six hundred fifty dollars ($650) shall be allowed for each claimed child where the exemption amount is zero pursuant to § 44-302.6(c)(3)(C)(II). (c) In the case of any eligible taxpayer whose adjusted gross income, as modified pursuant to § 44-30-12, for the taxable year exceeds two …
Sponsors
- Lammis Vargas (D, SD-028) · primary sponsor
- Valarie Lawson (D, SD-014)
- Melissa Murray (D, SD-024)
- DiPalma, Louis (D, SD-012)
- DiMario, Alana (D, SD-036)
- Ana Quezada (D, SD-002)
- Jonathon Acosta (D, SD-016)
- Lori Urso (D, SD-008)
- Pamela Lauria (D, SD-032)
Latest actions
- : Senate passed Sub A
- : Placed on Senate Calendar
- : Committee recommends passage of Sub A
- : Proposed Substitute
- : Scheduled for consideration
- : Committee heard
- : Scheduled for hearing and/or consideration
- : Introduced, referred to Senate Finance
Votes
- Senate Seq #612: (June 11, 2026): 38 yea, 0 nay, passed
- Senate Committee on Finance: Passage of Sub A (June 10, 2026): 9 yea, 0 nay, passed
- Senate Committee on Finance: Passage (June 10, 2026): 9 yea, 0 nay, passed
Subjects: TAXATION
Common questions
- What is S2823?
- S2823 is a bill in the Rhode Island Legislature (2026 Regular Session): AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX (Establishes a child tax credit in the amount of three hundred thirty dollars.
- What does S2823 do?
- AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX (Establishes a child tax credit in the amount of three hundred thirty dollars ($330) for eligible taxpayers adjusted for inflation annually commencing January 1, 2027.)
- What is the status of S2823?
- Passed one chamber as of June 11, 2026. Latest action: Senate passed Sub A (June 11, 2026).
- Who sponsored S2823?
- Lammis Vargas (D, SD-028), with 8 co-sponsors.
- Where is the official record for S2823?
- On the Rhode Island Legislature website: http://webserver.rilegislature.gov/BillText/BillText26/SenateText26/S2823A.pdf
Source: official Rhode Island record. Tracked by Delilah, AI for legislation across all 50 states and Congress.