2013 -- S 0831 SUBSTITUTE A

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LC02082/SUB A

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2013

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J O I N T R E S O L U T I O N

CREATING A SPECIAL LEGISLATIVE COMMISSION TO STUDY INSTALLATION AND

IMPLICATIONS OF ITEMIZING STATE INCOME TAX REFUNDS AS FEDERAL

DEDUCTIONS

     Introduced By: Senators McCaffrey, Walaska, Raptakis, Ciccone, and Ruggerio

     Date Introduced: April 04, 2013

     Referred To: Senate Finance

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     RESOLVED, That a special legislative commission be and the same is hereby created

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consisting of six (6) members: Two (2) of whom shall be members of the Senate, to be appointed

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by the Senate President; two (2) of whom shall be members of the House of Representatives, to

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be appointed by the Speaker of the House; one of whom shall be the Executive Director of the

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Rhode Island Society of Certified Public Accountants, or designee; one of whom shall be the Tax

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Administrator of the Rhode Island Division of Taxation, or designee.

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     In lieu of any appointment of a member of the legislature to a permanent advisory

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commission, a legislative study commission, or any commission created by a General Assembly

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resolution, the appointing authority may appoint a member of the general public to serve in lieu

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of a legislator, provided that the majority leader or the minority leader of the political party which

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is entitled to the appointment consents to the appointment of the member of the general public.

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     The purpose of said commission shall be to make a comprehensive study of the

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installation and implications of allowing individuals to reduce their federal adjusted gross income

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by subtracting their state income tax refunds as opposed to itemizing said deductions for federal

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income tax purposes.

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     Forthwith upon passage of this resolution, the members of the commission shall meet at

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the call of the President of the Senate and the Speaker of the House and organize. The President

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of the Senate and the Speaker of the House shall each select one member to serve as co-

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chairpersons of the commission.

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     Vacancies in said commission shall be filled in like manner as the original appointment.

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     The membership of said commission shall receive no compensation for their services.

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     All departments and agencies of the state shall furnish such advice and information,

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documentary and otherwise, to said commission and its agents as is deemed necessary or

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desirable by the commission to facilitate the purposes of this resolution.

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     The Joint Committee on Legislative Services is hereby authorized and directed to provide

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suitable quarters for said commission; and be it further

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     RESOLVED, That the commission shall report its findings and results to the General

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Assembly on or before February 5, 2014, and said commission shall expire on June 5, 2014.

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LC02082/SUB A

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

J O I N T R E S O L U T I O N

CREATING A SPECIAL LEGISLATIVE COMMISSION TO STUDY INSTALLATION AND

IMPLICATIONS OF ITEMIZING STATE INCOME TAX REFUNDS AS FEDERAL

DEDUCTIONS

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     This resolution would create a six (6) member special legislative commission whose

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purpose it would be to make a comprehensive study of the installation and implications of

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allowing individuals to reduce their federal adjusted gross income by subtracting their state

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income tax refund(s) as opposed to itemizing said deduction for federal income tax purposes, and

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who would report back to the General Assembly on or before February 5, 2014, and said

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commission would expire on June 5, 2014.

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LC02082/SUB A

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