S.2021

Establishes a simplified exemption from state income tax for small-scale Bitcoin transactions up to $5,000 per month, or $20,000 per taxable year.

Introduced·1/9/26
Introduced Text

Rhode Island S2021 exempts small-scale Bitcoin transactions up to $5,000 per month from state income tax.

Rhode Island S2021 establishes a simplified exemption from state income tax for small-scale Bitcoin transactions up to $5,000 per month, or $20,000 per taxable year. This act allows individuals and businesses based in Rhode Island to self-certify their eligibility for this exemption on their annual state income tax return. The exemption applies to any sale or exchange of Bitcoin, provided the total value of such transactions does not exceed the specified limits.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Session adjourned — paused until it reconvenes

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Roll Call Votes

Senate Committee on Finance: Be held for further study

9 Yea

DRDRDDDDD

0 Nay

2 Absent

DD

Calendar

Jun 8

12:00 AM

Senate Finance Hearing

History

Jun 8

Senate

Committee recommended measure be held for further study

Jun 5

Senate

Scheduled for hearing and/or consideration (06/08/2026)

Jan 9

Senate

Introduced, referred to Senate Finance