HOUSE RESOLUTION CREATING A SPECIAL LEGISLATIVE COMMISSION TO STUDY AND PROVIDE RECOMMENDATIONS FOR AMENDING RHODE ISLAND GENERAL LAW § 44-3-3 (Creates a 7-member commission to study and provide recommendations for amending RI General Law §44-3-3, and who would report back to the General Assembly by January 5, 2027, and would expire on March 5, 2027.)

H8349

2026 -- H 8349
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LC004453
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
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H O U S E R E S O L U T I O N
CREATING A SPECIAL LEGISLATIVE COMMISSION TO STUDY AND PROVIDE
RECOMMENDATIONS FOR AMENDING RHODE ISLAND GENERAL LAW § 44-3-3

Introduced By:
Representative Scott Slater

Date Introduced:
March 25, 2026

Referred To:
House Municipal Government & Housing
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RESOLVED, That a special legislative commission be and the same is hereby created
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consisting of nine (9) members: three (3) of whom shall be members of the House of
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Representatives, not more than two (2) from the same political party, to be appointed by the
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Speaker of the House; one of whom shall be the Tax Administrator for the Rhode Island Division
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of Taxation, or designee; one of whom shall be the Director of the Rhode Island Department of
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Revenue, or designee; one of whom shall be a member of the Fraud - Special Investigation Unit,
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to be appointed by the Tax Administrator; one of whom shall be a representative of a tax exempt
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nonprofit in Rhode Island, to be appointed by the Speaker of the House; one of whom shall be the
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Executive Director of the League of Cities and Towns, or designee; and one of whom shall be the
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Chief Executive Officer of the United Way, or designee.
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In lieu of any appointment of a member of the legislature to a permanent advisory
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commission, a legislative study commission, or any commission created by a General Assembly
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resolution, the appointing authority may appoint a member of the general public to serve in lieu
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of a legislator.
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The purpose of said commission shall be to make a comprehensive study and provide
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recommendations to amend Rhode Island General Laws § 44-3-3 by establishing criteria for
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providing the exemption for nonprofits. The study should include, but not be limited to:
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• Review of currently listed nonprofits;
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• Examination and determination if exemptions should be limited to a set period of

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time and if the amount of an exemption should be limited by a total amount or a percentage of the
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total tax amount;
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• Examination and determination if nonprofits, provided with the exemption,
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should be required to enter into a PILOT agreement with the city or town where they are located;
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• Examination and determination of what objective criteria/proof/evidence is to be
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used in determining whether a nonprofit receives tax exempt status and whether it should be
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provided on a regular/annual basis in order to maintain tax exempt status; and
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• Examination and determination of alternative methods as to whether nonprofits
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should be exempt from state or local taxes.
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Forthwith upon passage of this resolution, the members of the commission shall meet at
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the call of the Speaker of the House and organize and shall select a Chairperson.
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Vacancies in said commission shall be filled in like manner as the original appointment.
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The membership of said commission shall receive no compensation for their services.
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All departments and agencies of the state shall furnish such advice and information,
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documentary and otherwise, to said commission and its agents as is deemed necessary or
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desirable by the commission to facilitate the purposes of this resolution.
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The Speaker of the House is hereby authorized and directed to provide suitable quarters
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for said commission; and be it further
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RESOLVED, That the commission shall report its findings and recommendations to the
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House of Representatives no later than January 5, 2027, and said commission shall expire on
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March 5, 2027.
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
H O U S E R E S O L U T I O N
CREATING A SPECIAL LEGISLATIVE COMMISSION TO STUDY AND PROVIDE
RECOMMENDATIONS FOR AMENDING RHODE ISLAND GENERAL LAW § 44-3-3
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This resolution would create a nine (9) member special legislative commission whose
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purpose it would be to study and provide recommendations for amending RI General Laws § 44-
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3-3, and who would report back to the General Assembly on or before January 5, 2027, and
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whose life would expire on March 5, 2027.
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