Rhode Island

TAXATION -- BUSINESS CORPORATION TAX - Repeals the corporation minimum tax.

HEALTH AND SAFETY -- THE HOSPITAL CONVERSIONS ACT - Authorizes the Superior Court to place a hospital into receivership upon action by the attorney general or department of health when a hospital is mismanaged, financially distressed, acting illegally, or endangering patient health and safety.

STATE AFFAIRS AND GOVERNMENT -- RHODE ISLAND COMMERCE CORPORATION - Establishes property, tangible, sales and use tax exemptions as incentives for the location of qualified data centers in Rhode Island.

LIBRARIES -- STATE AID TO LIBRARIES - Requires that the state’s share to support public library services in fiscal year 2027 be fixed at twenty-five percent (25%) of the amount appropriated and expended by the city or town in the second preceding fiscal year.

TAXATION -- PERSONAL INCOME TAX - Allows a modification to federal adjusted gross income for personal income tax for qualified tips and overtime income consistent with the federal tax treatment.

EDUCATION -- COOPERATIVE SERVICE AMONG SCHOOL DISTRICTS - Amends the composition of the urban collaborative in Providence and provides that it is governed by a board of trustees.

EDUCATION -- CHILDREN WITH DISABILITIES - Requires transition planning for high school students with disabilities, who have a “504” plan, like the transition planning required for high school students with disabilities, who have an individualized education program (IEP).

EDUCATION -- TRANSPORTATION OF SCHOOL PUPILS BEYOND CITY AND TOWN LIMITS - Provides local agencies with a mechanism to opt-out of statewide transportation upon a showing of a cost-effective alternative to the current fee-for-service model.

TOWNS AND CITIES -- STATE AID - Increases transparency provisions and require reporting of the partially funded and unfunded school district costs.

HEALTH AND SAFETY -- THE HOSPITAL CONVERSIONS ACT -- HEALTHCARE INVESTMENT BOND REQUIREMENT - Mandates private equity companies or real estate investment trusts (REIT) seeking to invest in healthcare providers or provider-sponsored organizations in this state, submit a notice of material change with the AG and deposit a bond with the DOH.

STATE AFFAIRS AND GOVERNMENT -- DEPARTMENT OF CHILDREN, YOUTH AND FAMILIES -- THE POWERS AND SCOPE OF ACTIVITIES - Expands the DCYF powers by overseeing and administer comprehensive behavioral health services for children with serious emotional disturbances and children with developmental or functional disabilities.

MOTOR AND OTHER VEHICLES -- SIZE, WEIGHT, AND LOAD LIMITS - Provides for distribution of payment of certain civil penalties for violations of overweight vehicle laws.

TOWNS AND CITIES -- ZONING ORDINANCES - Authorizes municipalities, through ordinance, to require private real property owners to obtain a license to operate a dwelling unit as student housing.

TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts from the sales tax any prescriptive scalp hair prosthesis or wig that are necessary due to hair loss to treat a medical condition.

TAXATION -- PROPERTY SUBJECT TO TAXATION - Authorizes the town of Jamestown to authorize, by ordinance, the expansion of the local tax exemption ordinance for seniors.

TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Enables the town of Portsmouth to adopt, repeal, or modify their tax classification plan for any tax year on and after December 31, 2026.

PUBLIC OFFICERS AND EMPLOYEES -- RETIREMENT SYSTEM -- CONTRIBUTIONS AND BENEFITS - Allows retired state employees to be reemployed by a municipality with no restrictions and with no loss of their existing retirement benefits.

LABOR AND LABOR RELATIONS -- MINIMUM WAGES - Sets the minimum wage for 2027 at twenty dollars ($20) per hour.

LABOR AND LABOR RELATIONS -- MINIMUM WAGES - Provides that commencing January 1, 2027, the minimum wage shall be twenty-four dollars ($24.00) per hour.

LABOR AND LABOR RELATIONS -- MINIMUM WAGES -- HEALTHCARE WORKER OVERTIME PAY - Requires all health care workers who are employed on any Sunday or holiday, to be compensated at the rate of time and one-half.

MILITARY AFFAIRS AND DEFENSE -- NATIONAL GUARD - Allows the dependents of a national guard member, who is in good standing, to be eligible for tuition assistance.

LABOR AND LABOR RELATIONS -- MINIMUM WAGES - Commencing January 1, 2027, this act would increase the minimum wage for employees receiving gratuities, from the current three dollars and eighty-nine cents ($3.89) to six dollars and seventy-five cents ($6.75) per hour.

ALCOHOLIC BEVERAGES -- RETAIL LICENSES - Provides that exemptions to the prohibition of liquor licenses within two hundred feet (200') of schools or places of worship do not eliminate neighboring property owners’ remonstrance rights to object to the license.

MOTOR AND OTHER VEHICLES -- REGISTRATION OF VEHICLES - Removes the fee for registration and plate transfer for a Distinguished Service Cross registration plate.