H7398 • 2026

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.)

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Casey, Solomon, Costantino, Lima, Serpa, Phillips, Shallcross Smith, McEntee, Chippendale, Brien
Last action: 2026-05-07
Official status: Committee recommended measure be held for further study
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.)

What This Bill Does

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.)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-07 Committee
Committee recommended measure be held for further study
2026-05-01 Rhode Island General Assembly
Scheduled for hearing and/or consideration (05/07/2026)
2026-01-28 Rhode Island General Assembly
Introduced, referred to House Finance

Official Summary Text

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.)

Current Bill Text

Read the full stored bill text

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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