| Chapter 395 |
| 2026 -- S 3367 SUBSTITUTE A Enacted 06/23/2026 |
| A N A C T |
| RELATING TO TAXATION -- PERSONAL INCOME TAX |
Introduced By: Senator Louis P. DiPalma |
| Date Introduced: June 07, 2026 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-30-58 of the General Laws in Chapter 44-30 entitled "Personal |
| Income Tax" is hereby amended to read as follows: |
| 44-30-58. Requirements concerning returns, notices, records, and statements. |
| (a) General. The tax administrator may prescribe regulations as to the keeping of records, |
| the content and form of returns and statements, and the filing of copies of federal income tax returns |
| and determinations. The tax administrator may require any person, by regulation or notice served |
| upon the person, to make any returns, render any statements, or keep any records that the tax |
| administrator may deem sufficient to show whether or not the person is liable for the tax or for |
| collection of the tax. |
| (b) Partnerships. Every partnership having any income derived from Rhode Island sources, |
| determined in accordance with the applicable rules of § 44-30-32 as in the case of a nonresident |
| individual, shall make a return for the taxable year setting forth all items of income and deduction |
| and any other pertinent information that the tax administrator may by regulation or instructions |
| prescribe. Any partnership with nonresident partners having any income derived from Rhode Island |
| sources shall be subject to the provisions of § 44-11-2.2. |
| (c) Information at source. The tax administrator may prescribe regulations and instructions |
| requiring returns of information to be made and filed on or before February 28 of each year as to |
| the payment or crediting in any calendar year of amounts of one hundred dollars ($100) or more |
| consistent with the applicable thresholds for informational filings established pursuant to 26 U.S.C. |
| § 1 et seq., as amended, to any Rhode Island personal income taxpayer. The returns may be required |
| of any person, including lessees or mortgagors of real or personal property, fiduciaries, employers, |
| and all officers and employees of this state, or of any municipal corporation or political subdivision |
| of this state, having the control, receipt, custody, disposal, or payment of interest, rents, salaries, |
| wages, premiums, dividends and other corporate distributions, annuities, compensations, |
| remunerations, emoluments, or other fixed or determinable gains, profits, or income. A duplicate |
| of the statement as to tax withheld on wages, required to be furnished by an employer to an |
| employee, shall constitute the return of information required to be made under this section with |
| respect to the wages. |
| (d) Notice of qualification as fiduciary. Every receiver, trustee in bankruptcy, assignee for |
| benefit of creditors, or other like fiduciary shall give notice of his or her qualification as such to the |
| tax administrator as may be required by regulation. |
| SECTION 2. This act shall take effect upon passage. |
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| LC006587/SUB A |
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