AN ACT RELATING TO TAXATION -- ESTATE AND TRANSFER TAXES -- ENFORCEMENT AND COLLECTION (Allows the personal representative of a decedent’s estate to discharge the estate tax lien by recording with decedent’s municipality, a statement stating decedent’s gross estate does not require a state or federal estate tax filing pursuant to §44-22-1.1.)

H8120

2026 -- H 8120
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LC005327
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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 -- ESTATE AND TRANSFER TAXES -- ENFORCEMENT AND
COLLECTION

Introduced By:
Representatives Chippendale, Place, Santucci, Fascia, J. Brien,
Newberry, Nardone, Roberts, and Hopkins

Date Introduced:
February 27, 2026

Referred To:
House Judiciary
It is enacted by the General Assembly as follows:
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SECTION 1. Sections 44-23-1 and 44-23-2 of the General Laws in Chapter 44-23 entitled
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"Estate and Transfer Taxes — Enforcement and Collection" are hereby amended to read as follows:
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44-23-1. Statements filed by executors, administrators, and heirs-at-law.
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(a) Every executor, administrator, and heir-at-law, within nine (9) months after the death
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of the decedent, shall file with the tax administrator a statement under oath showing the full and
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fair cash value of the estate; the amounts paid out from the estate for claims, expenses, charges,
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and fees; and the statement shall also provide the names and addresses of all persons entitled to
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take any share or interest of the estate as legatees or distributees of the estate.
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(b) For estates of decedents with a date of death prior to January 1, 2025, a fee of fifty
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dollars ($50.00) shall be paid when filing any statement required by this section. All fees received
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under this section are allocated to the tax administrator for enforcement and collection of taxes.
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(c) For estates of decedents with a date of death on or after January 1, 2025, no fee shall be
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paid when filing any statement required by this section.
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(d) For estates of decedents with a date of death on or after January 1, 2027, an executor,
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administrator, or heir-at-law shall file, for recording, with the municipality of the decedent’s
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residence, a statement under oath, stating that the value of the decedent’s gross estate does not
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require a state or federal estate tax filing pursuant to §44-22-1.1. Upon the recording of the
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statement by the municipality, any such lien pursuant to this chapter shall be discharged.

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44-23-2. Statements filed by trustees.
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Whenever any person during his or her life appoints a trustee, naming that person or others
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as beneficiaries, and providing for the administration of the trust after his or her death, or providing
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for a termination of the trust and a distribution of the trust estate or any part of the trust estate at his
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or her death, any person acting as the trustee or any trustee of property subject to a power of
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appointment, shall, within thirty (30) days after the death of the creator of the trust, or within thirty
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(30) days after the death of the donee of the power file with the tax administrator a sworn statement
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showing:
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(1) The trust agreement, if any;
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(2) The full and fair cash value of the trust estate;
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(3) The extent of the duration of the trust;
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(4) The manner provided for its termination;
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(5) The names and addresses of the beneficiaries of the trust; and
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(6) Any other information relating to the trust, which the tax administrator may deem
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necessary for the proper assessment of the tax on the estate.
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(7) Notwithstanding the requirements set forth in this section, the trustee, where applicable
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and for decedents with a date of death on or after January 1, 2027, shall file, for recording, with the
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municipality of the decedent’s residence, a statement under oath, stating that the value of the
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decedent's gross estate does not require a state or federal estate tax filing pursuant to § 44-22-1.1
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Upon the recording of the statement by the municipality, any such lien pursuant to this chapter shall
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be discharged.
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SECTION 2. This act shall take effect on January 1, 2027.
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- ESTATE AND TRANSFER TAXES -- ENFORCEMENT AND
COLLECTION
***
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This act would allow an executor, administrator, heir-at-law or trustee, for a decedent with
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a date of death on or after January 1, 2027, to discharge the estate tax lien by recording with the
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decedent’s municipality, a statement stating that the value of the decedent’s gross estate does not
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require a state or federal estate tax filing pursuant to §44-22-1.1.
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This act would take effect on January 1, 2027.
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