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S2370 • 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.)

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
Thompson, Famiglietti, Patalano, Burke, Dimitri, Quezada, Pearson, Tikoian
Last action
2026-06-09
Official status
Senate passed as amended (floor amendment)
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.)

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.

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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Published version

Plain English: S2370aa 2026 -- S 2370 AS AMENDED ======== LC004256 ======== STATE OF RHODE ISLAND IN GENERAL ASSEMBLY JANUARY SESSION, A.D.

  • S2370aa 2026 -- S 2370 AS AMENDED ======== LC004256 ======== STATE OF RHODE ISLAND IN GENERAL ASSEMBLY JANUARY SESSION, A.D.
  • 2026 ____________ A N A C T RELATING TO TAXATION -- RHODE ISLAND TAX AMNESTY ACT OF 2017 Introduced By: Senators Thompson, Famiglietti, Patalano, Burke, Dimitri, Quezada, Date Introduced: January 30, 2026 Referred To: Senate Finance It is enacted by the General Assembly as follows: 1 SECTION 1.
  • Section 44-6.5-4 of the General Laws in Chapter 44-6.5 entitled "Rhode 2 Island Tax Amnesty Act of 2017" is hereby amended to read as follows: 3 44-6.5-4.
  • Interest under tax amnesty.

Bill History

  1. 2026-06-09 Senate

    Senate passed as amended (floor amendment)

  2. 2026-06-02 Committee

    Committee recommends passage

  3. 2026-06-02 Rhode Island General Assembly

    Placed on Senate Calendar (06/09/2026)

  4. 2026-05-29 Rhode Island General Assembly

    Scheduled for consideration (06/02/2026)

  5. 2026-05-26 Committee

    Committee recommended measure be held for further study

  6. 2026-05-22 Rhode Island General Assembly

    Scheduled for hearing and/or consideration (05/26/2026)

  7. 2026-01-30 Rhode Island General Assembly

    Introduced, referred to Senate 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
S2370aa

2026 -- S 2370 AS AMENDED
========
LC004256
========

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

Introduced By:
Senators Thompson, Famiglietti, Patalano, Burke, Dimitri, Quezada,

Date Introduced:
January 30, 2026

Referred To:
Senate Finance
It is enacted by the General Assembly as follows:
1
SECTION 1. Section 44-6.5-4 of the General Laws in Chapter 44-6.5 entitled "Rhode
2
Island Tax Amnesty Act of 2017" is hereby amended to read as follows:
3

44-6.5-4. Interest under tax amnesty.
4

(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%).
7

(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 seventy-
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five (75) day tax amnesty period, to be determined by the tax administrator, for each fiscal year.
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The tax administrator shall make available suitable forms with instructions for making tax
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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.
========
LC004256
========

EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- RHODE ISLAND TAX AMNESTY ACT OF 2017
***
1
This act would authorize the tax administrator to waive interest and penalties on delinquent
2
taxes paid in full during a one week amnesty period. This act would reinstate a suspended driver’s
3
license upon payment in full.
4
This act would take effect upon passage.
========
LC004256
========

LC004256 - Page 2 of 2