Rhode IslandH86042026 Regular SessionHouseWALLET

AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX .

Sponsored By: Mary Ann Shallcross Smith (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Rhode Island payers follow federal thresholds

The law replaces the old $100 trigger with federal tax law thresholds for state information returns. If you pay Rhode Island taxpayers amounts that meet those federal thresholds, you must file an annual information return. File by February 28 for payments made in the prior calendar year. A copy of the W-2 you give a worker counts as the required return for wages. This applies to landlords, mortgage payors, fiduciaries, employers, and state or local officers who handle interest, rent, wages, dividends, and similar income. Some payers will file less often, and others more, depending on the payment type.

Sponsors & Cosponsors

Sponsor

Mary Ann Shallcross Smith
Democratic • House

Cosponsors

Lauren H. Carson
Democratic • House
Terri Cortvriend
Democratic • House
Deborah A. Fellela
Democratic • House
Kathleen A. Fogarty
Democratic • House
Jenni A. Furtado
Democratic • House
Mary Messier
Democratic • House
George A. Nardone
Republican • House
Paul M. Santucci
Republican • House
Teresa A. Tanzi
Democratic • House

Roll Call Votes

All Roll Calls

Yes: 71 • No: 0

House vote • 6/10/2026

TAXATION -- PERSONAL INCOME TAX PASSAGE