2026 -- H 8120

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LC005327

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2026

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A N   A C T

RELATING TO TAXATION -- ESTATE AND TRANSFER TAXES -- ENFORCEMENT AND

COLLECTION

     Introduced By: Representatives Chippendale, Place, Santucci, Fascia, J. Brien,
Newberry, Nardone, Roberts, and Hopkins

     Date Introduced: February 27, 2026

     Referred To: House Judiciary

     It is enacted by the General Assembly as follows:

     SECTION 1. Sections 44-23-1 and 44-23-2 of the General Laws in Chapter 44-23 entitled

"Estate and Transfer Taxes — Enforcement and Collection" are hereby amended to read as follows:

     44-23-1. Statements filed by executors, administrators, and heirs-at-law.

     (a) Every executor, administrator, and heir-at-law, within nine (9) months after the death

of the decedent, shall file with the tax administrator a statement under oath showing the full and

fair cash value of the estate; the amounts paid out from the estate for claims, expenses, charges,

and fees; and the statement shall also provide the names and addresses of all persons entitled to

take any share or interest of the estate as legatees or distributees of the estate.

     (b) For estates of decedents with a date of death prior to January 1, 2025, a fee of fifty

dollars ($50.00) shall be paid when filing any statement required by this section. All fees received

under this section are allocated to the tax administrator for enforcement and collection of taxes.

     (c) For estates of decedents with a date of death on or after January 1, 2025, no fee shall be

paid when filing any statement required by this section.

     (d) For estates of decedents with a date of death on or after January 1, 2027, an executor,

administrator, or heir-at-law shall file, for recording, with the municipality of the decedent’s

residence, a statement under oath, stating that the value of the decedent’s gross estate does not

require a state or federal estate tax filing pursuant to §44-22-1.1. Upon the recording of the

statement by the municipality, any such lien pursuant to this chapter shall be discharged.

     44-23-2. Statements filed by trustees.

     Whenever any person during his or her life appoints a trustee, naming that person or others

as beneficiaries, and providing for the administration of the trust after his or her death, or providing

for a termination of the trust and a distribution of the trust estate or any part of the trust estate at his

or her death, any person acting as the trustee or any trustee of property subject to a power of

appointment, shall, within thirty (30) days after the death of the creator of the trust, or within thirty

(30) days after the death of the donee of the power file with the tax administrator a sworn statement

showing:

     (1) The trust agreement, if any;

     (2) The full and fair cash value of the trust estate;

     (3) The extent of the duration of the trust;

     (4) The manner provided for its termination;

     (5) The names and addresses of the beneficiaries of the trust; and

     (6) Any other information relating to the trust, which the tax administrator may deem

necessary for the proper assessment of the tax on the estate.

     (7) Notwithstanding the requirements set forth in this section, the trustee, where applicable

and for decedents with a date of death on or after January 1, 2027, shall file, for recording, with the

municipality of the decedent’s residence, a statement under oath, stating that the value of the

decedent's gross estate does not require a state or federal estate tax filing pursuant to § 44-22-1.1

Upon the recording of the statement by the municipality, any such lien pursuant to this chapter shall

be discharged.

     SECTION 2. This act shall take effect on January 1, 2027.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- ESTATE AND TRANSFER TAXES -- ENFORCEMENT AND

COLLECTION

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     This act would allow an executor, administrator, heir-at-law or trustee, for a decedent with

a date of death on or after January 1, 2027, to discharge the estate tax lien by recording with the

decedent’s municipality, a statement stating that the value of the decedent’s gross estate does not

require a state or federal estate tax filing pursuant to §44-22-1.1.

     This act would take effect on January 1, 2027.

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