Rhode Island

PROPERTY -- RESIDENTIAL LANDLORD AND TENANT ACT - Requires effective January 1, 2027, that upon the execution of a lease agreement for a mobile and manufactured homes in a mobile and manufactured home park, a complete copy of the lease be provided to the tenant within ten (10) days of execution.

TOWNS AND CITIES -- HOUSING MAINTENANCE AND OCCUPANCY CODE - Allows for a tenant to withhold payment of rent and deposit the rent accruing into an escrow bearing account, upon the issuance of a second notice of violation by an enforcing officer for any state or local minimum housing code enforcement agency.

TOWNS AND CITIES -- STATE AID - Reinstates general revenue sharing of state aid among the 39 cities and towns in Rhode Island. The initial amount is based upon population, and increased annually thereafter based on the increase in the Consumer Price Index for all Urban Consumers.

TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts from sales tax the amount paid for a parking space to a patron for one hour or less, in or on a parking facility on which a commercial establishment is located.

TAXATION -- NON-OWNER OCCUPIED PROPERTY TAX ACT - Provides an exemption for non-insulated, non-winterized property used by the taxpayer, not located in a substandard area, and continuously owned by the taxpayer for twenty-five (25) years.

HEALTH AND SAFETY -- REPRODUCTIVE HEALTH AND GENDER-AFFIRMING HEALTHCARE DATA PRIVACY ACT - Creates the reproductive health and gender-affirming healthcare data privacy act.

INSURANCE -- ACCIDENT AND SICKNESS INSURANCE POLICIES - Amends unfair discrimination statutes to encompass more protected categories and protect against additional forms of discrimination.

TAXATION -- PROPERTY TAX RELIEF - Increases the income range up to fifty thousand dollars ($50,000) and tax credit up to eight hundred fifty dollars ($850), for elderly and disabled persons who own or rent their homes.

TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES -- TAX DEFERRAL PROGRAM - Establishes a property tax deferral program for senior citizens, disabled persons or veterans.

PROPERTY -- FIRST-TIME HOME BUYER SAVINGS PROGRAM ACT - Establishes the first-time home buyer savings program act. Allows modifications to federal adjusted gross income for $50,000 in contributions and $150,000 of interest and dividends included in federal adjusted gross income.

TAXATION -- PERSONAL INCOME TAX - Creates an additional tax rate of 3% on taxable income over $640,000 in 2026 dollars. Applies to tax years 2027 and thereafter and not retroactively.

EDUCATION -- THE EDUCATION EQUITY AND PROPERTY TAX RELIEF ACT - Amends the current law on education to address unfunded mandates.

STATE AFFAIRS AND GOVERNMENT -- CORRECTIONS DEPARTMENT - Establishes a program within the adult correctional institution to permit medication assisted treatment approved by the FDA to be provided for the treatment of opioid use disorder to any incarcerated individual.

EDUCATION -- ESTABLISHMENT OF REGIONAL SCHOOL DISTRICTS - Includes shared services as one of the considerations in determining whether to authorize the creation of a regional school district.

PROPERTY -- RESIDENTIAL LANDLORD AND TENANT ACT - Creates a model form for tenants to notify landlord of intent to make repairs to their property and deduct costs from the rent.

TAXATION -- FIRST-TIME HOMEBUYER SAVINGS ACCOUNT ACT - Allows an individual, who is a first-time homebuyer, to contribute funds to a first-time homebuyer savings account with Rhode Island housing to pay for eligible costs to purchase a home and receive tax deductions and exemptions.

STATE AFFAIRS AND GOVERNMENT -- RHODE ISLAND HOUSING AND MORTGAGE FINANCE CORPORATION - Establishes a revolving fund to assist first-time home buyers and veterans to purchase a home in Rhode Island by issuing grants of up to forty thousand dollars ($40,000).

LABOR AND LABOR RELATIONS -- THE RHODE ISLAND OPPORTUNITY FOR EMPLOYEE OWNERSHIP ACT - Establishes an opportunity for employee ownership where the owner notifies all current full-time and part-time employees and provides them with a 30-day window in which to initiate a process to potentially purchase the business as a workers' cooperative.

TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Imposes a sales tax on digital advertising services.

TAXATION -- PERSONAL INCOME TAX - Raises the earned-income tax credit to thirty percent (30%) for the tax years 2027 and beyond.

TOWNS AND CITIES -- STATE AID - Provides that any facility operated by the federal Department of Defense would be eligible for payment in lieu of taxes.

TAXATION -- PERSONAL INCOME TAX - Establishes a child tax credit in the amount of six hundred fifty dollars ($650) for eligible taxpayers adjusted for inflation annually commencing January 1, 2027.