RI H8198

Imposes a tiered digital advertising services tax on companies based on global revenue: 2.5% for revenues of $100 million to $1 billion, 5% for $1 billion to $5 billion, and 7.5% for $5 billion to $15 billion

Distributes tax revenue to multiple funds: 20% each to housing development and municipal resiliency plans, 20% to general fund, 15% to statewide climate resiliency, 10% each to RIPTA operations and universal lunch program, and 5% to URI resiliency toolkit

Prohibits companies from charging customers additional fees or surcharges specifically labeled as the digital advertising tax, though disclosing the tax amount separately is permitted

Effective date of July 1, 2026