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RI S3017

Bill

Status

Introduced

3/5/2026

Primary Sponsor

Andrew Dimitri

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Allows Rhode Island taxpayers to subtract qualified tip income from their state taxable income, matching the federal deduction provided under 26 U.S.C. § 224(d)

  • Allows Rhode Island taxpayers to subtract qualified overtime compensation from their state taxable income, matching the federal deduction provided under 26 U.S.C. § 225

  • References the federal "One Big Beautiful Bill Act" and authorizes emergency rulemaking to preserve Rhode Island's tax base if federal tax changes take effect during or shortly after a tax year

  • Would take effect immediately upon passage

Legislative Description

Allows a modification to federal adjusted gross income for personal income tax for qualified tips and overtime income consistent with the federal tax treatment.

Taxation

Last Action

Introduced, referred to Senate Finance

3/5/2026

Committee Referrals

Finance3/5/2026

Full Bill Text

No bill text available