AN ACT RELATING TO TAXATION -- RHODE ISLAND TAX AMNESTY ACT OF 2017 (Authorizes the tax administrator to waive interest and penalties on delinquent taxes paid in full during a one week amnesty period. Also reinstates a suspended driver’s license upon payment in full.)

H7398

2026 -- H 7398
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LC003894
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
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A N A C T
RELATING TO TAXATION -- RHODE ISLAND TAX AMNESTY ACT OF 2017

Introduced By:
Representatives Casey, Solomon, Costantino, Lima, Serpa, Phillips,
Shallcross Smith, McEntee, Chippendale, and J. Brien

Date Introduced:
January 28, 2026

Referred To:
House Finance
It is enacted by the General Assembly as follows:
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SECTION 1. Section 44-6.5-4 of the General Laws in Chapter 44-6.5 entitled "Rhode
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Island Tax Amnesty Act of 2017" is hereby amended to read as follows:
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44-6.5-4. Interest under tax amnesty.
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(a)
Notwithstanding any provision of law to the contrary, interest on any taxes paid for
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periods covered under the amnesty provisions of this chapter shall be computed at the rate imposed
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under § 44-1-7, reduced by twenty-five percent (25%).
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(b) Notwithstanding the provisions of subsection (a) of this section, interest and penalties
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shall be waived on unpaid delinquent taxes; provided that, the tax is paid in full during a one week
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tax amnesty period, to be determined by the tax administrator, for each fiscal year. The tax
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administrator shall make available suitable forms with instructions for making tax payments.
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(c) Upon payment in full of all delinquent taxes pursuant to subsection (b) of this section,
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a driver’s license suspended, due to the nonpayment of taxes, shall be reinstated, along with all
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privileges thereto.
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SECTION 2. This act shall take effect upon passage.
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LC003894
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- RHODE ISLAND TAX AMNESTY ACT OF 2017
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This act would authorize the tax administrator to waive interest and penalties on delinquent
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taxes paid in full during a one week amnesty period. This act would reinstate a suspended driver’s
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license upon payment in full.
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This act would take effect upon passage.
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LC003894
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