AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX (Provides that the tax administration may prescribe regulations requiring returns of information to be made/filed on or before 2/28 each year with filing thresholds consistent with applicable thresholds for info filings pursuant to 26 U.S.C. § 1 et seq.)

S3367A

2026 -- S 3367 SUBSTITUTE A
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LC006587/SUB A
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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 -- PERSONAL INCOME TAX

Introduced By:
Senator Louis P. DiPalma

Date Introduced:
June 07, 2026

Referred To:
Senate Finance
It is enacted by the General Assembly as follows:
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SECTION 1. Section 44-30-58 of the General Laws in Chapter 44-30 entitled "Personal
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Income Tax" is hereby amended to read as follows:
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44-30-58. Requirements concerning returns, notices, records, and statements.
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(a) General. The tax administrator may prescribe regulations as to the keeping of records,
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the content and form of returns and statements, and the filing of copies of federal income tax returns
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and determinations. The tax administrator may require any person, by regulation or notice served
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upon the person, to make any returns, render any statements, or keep any records that the tax
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administrator may deem sufficient to show whether or not the person is liable for the tax or for
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collection of the tax.
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(b) Partnerships. Every partnership having any income derived from Rhode Island sources,
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determined in accordance with the applicable rules of § 44-30-32 as in the case of a nonresident
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individual, shall make a return for the taxable year setting forth all items of income and deduction
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and any other pertinent information that the tax administrator may by regulation or instructions
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prescribe. Any partnership with nonresident partners having any income derived from Rhode Island
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sources shall be subject to the provisions of § 44-11-2.2.
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(c) Information at source. The tax administrator may prescribe regulations and instructions
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requiring returns of information to be made and filed on or before February 28 of each year as to
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the payment or crediting in any calendar year of amounts
of one hundred dollars ($100) or more

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consistent with the applicable thresholds for informational filings established pursuant to 26 U.S.C.

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§ 1 et seq., as amended,
to any Rhode Island personal income taxpayer. The returns may be required
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of any person, including lessees or mortgagors of real or personal property, fiduciaries, employers,
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and all officers and employees of this state, or of any municipal corporation or political subdivision
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of this state, having the control, receipt, custody, disposal, or payment of interest, rents, salaries,
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wages, premiums, dividends and other corporate distributions, annuities, compensations,
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remunerations, emoluments, or other fixed or determinable gains, profits, or income. A duplicate
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of the statement as to tax withheld on wages, required to be furnished by an employer to an
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employee, shall constitute the return of information required to be made under this section with
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respect to the wages.
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(d) Notice of qualification as fiduciary. Every receiver, trustee in bankruptcy, assignee for
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benefit of creditors, or other like fiduciary shall give notice of his or her qualification as such to the
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tax administrator as may be required by regulation.
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SECTION 2. This act shall take effect upon passage.
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- PERSONAL INCOME TAX
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This act would provide that the tax administration may prescribe regulations requiring
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returns of information to be made and filed on or before February 28th of each year with filing
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thresholds consistent with applicable thresholds for information filings pursuant to 26 U.S.C. § 1
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et seq.
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This act would take effect upon passage.
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