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RI S2451
Bill
Status
2/6/2026
Primary Sponsor
Jessica de la Cruz
Click for details
AI Summary
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Expands filing requirements to include "persons in possession of real property" in addition to executors, administrators, and heirs-at-law for estate tax statements
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Creates a new process allowing estate representatives to file a sworn statement with the decedent's municipality certifying the gross estate value does not require state or federal estate tax filing, triggering automatic discharge of the estate tax lien
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Eliminates the $50 filing fee for estate statements for decedents who died on or after January 1, 2025; the fee remains for deaths prior to that date
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Requires trustees to follow the same municipal recording process within nine months of the decedent's death to obtain estate tax lien discharge for qualifying estates
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Takes effect upon passage
Legislative Description
Generates an estate tax discharge upon the recording of a statement by the executor or other estate representative that the value of the decedent’s gross estate does not require a state or federal tax filing.
Taxation
Last Action
Introduced, referred to Senate Finance
2/6/2026