Rhode Island

LIBRARIES -- STATE AID TO LIBRARIES - Increases reimbursement caps promulgated in 2018 and applies to eligible costs for library projects incurred from June 30, 2025 through June 30, 2031, or ending earlier if the Office of Library Information Services amends the regulations.

TOWNS AND CITIES -- HOUSING -- STATE-FUNDED RENTAL SUBSIDY PROGRAM - Establishes the state-funded rental subsidy program.

HEALTH AND SAFETY -- RHODE ISLAND HEALTHCARE TRANSACTION OVERSIGHT ACT - Requires a healthcare entity to submit written notice to the attorney general and the department of health of any material change transaction at least 180 days prior to that transaction.

PROPERTY -- RESIDENTIAL LANDLORD AND TENANT ACT - Increases the notification time about rent increases and termination of tenancy for month-to-month tenants.

PROPERTY -- RESIDENTIAL LANDLORD AND TENANT ACT - Limits rent increases to no more than 4% annually unless the landlord is granted an exemption by secretary of housing, and provides tenants with civil action to recover damages, including award of attorneys' fees and punitive damages, for any violations.

TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts from sales tax the amount paid for a parking space at municipally operated beach parking in the town of Middletown.

HEALTH AND SAFETY -- BED BUGS IN RESIDENTIAL PREMISES ACT - Spells out the responsibilities of both the landlord and tenant with respect to the inspection and treatment of bed bugs in residential premises.

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

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.

TAXATION -- CATASTROPHE SAVINGS ACCOUNTS ACT - Establishes the catastrophe savings account act.

TAXATION -- PERSONAL INCOME TAX - Establishes phased reduction of personal income tax rates.

TAXATION -- PROPERTY SUBJECT TO TAXATION - Authorizes municipalities to transfer, apply or provide doe an applicable prorate veteran’s property exemption for the remainder of the tax year when a veteran sells property and purchases another property.

HIGHWAYS -- RELOCATION OF UTILITY SERVICES - Utility relocation costs related to highway construction to be partially or fully paid for by the state.

TOWNS AND CITIES -- STATE AID - Increases the amount of state aid distributed to the towns and cities through appropriation in lieu of property tax provisions applicable to certain private and state properties that are exempt from property tax.

TAXATION -- PROPERTY SUBJECT TO TAXATION - Provides a tax upon the endowment of a private institution of higher education equal to two percent (2%) upon each dollar over $1,000,000,000.

PROPERTY -- RESIDENTIAL LANDLORD AND TENANT ACT - Prohibits the use of algorithmic pricing by landlords to determine the amount of rent to charge a residential tenant.

TAXATION -- ESTATE AND TRANSFER TAXES -- LIABILITY AND COMPUTATION - Increases the net taxable estate exemption to fifteen million dollars ($15,000,000) for deaths that occur on or after January 1, 2027.

HEALTH AND SAFETY -- LILA MANFIELD SAPINSLEY COMPASSIONATE CARE ACT - Establishes the process to provide a legal mechanism whereby a terminally ill patient may choose to end their life using medications prescribed by a physician.

TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Exempts from sales tax the amount paid for a parking space at municipally operated beach parking in the town of Middletown.

BUSINESSES AND PROFESSIONS -- FUNERAL DIRECTOR/EMBALMER AND FUNERAL SERVICE ESTABLISHMENTS - Provides for the operation of and duties imposed on a disposition facility relating to the natural organic reduction for the contained, accelerated conversion of human remains to soil.

TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION - Creates a sales tax holiday on August 8 and 9, 2026.