2025 -- S 0845

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LC002436

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2025

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A N   A C T

RELATING TO HUMAN SERVICES -- RHODE ISLAND MEALS ON WHEELS INC. FUND

     

     Introduced By: Senators Raptakis, Lawson, Tikoian, Bissaillon, Gallo, Felag, de la Cruz,
DiPalma, Ujifusa, and Patalano

     Date Introduced: March 19, 2025

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Title 40 of the General Laws entitled "HUMAN SERVICES" is hereby

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amended by adding thereto the following chapter:

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CHAPTER 23

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RHODE ISLAND MEALS ON WHEELS INC. FUND

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     40-23-1. Rhode Island Meals on Wheels Inc. Fund established.

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     (a) There is hereby established a separate fund within the general fund to be called the

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Rhode Island Meals on Wheels Inc. Fund, which shall be administered by the general treasurer in

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accordance with the same laws and fiscal procedures as the general fund of the state. The fund shall

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consist of sums collected as a result of the taxpayer check-off as provided for in chapter 30 of title

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44. The general treasurer is authorized to accept any grant, devise, bequest, donation, gift, or

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assignment of money, bonds, or other valuable securities for deposit in and credit of the Rhode

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Island Meals on Wheels Inc. Fund.

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     (b) The monies received under this chapter and ยง 44-30-2.13 shall be made available by

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the treasurer annually by September 30 to the Rhode Island Meals on Wheels Inc. Fund.

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     (c) Upon distribution, the monies shall be used exclusively for those individuals and/or

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families who are eligible.

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     (d) The director of the department of health is hereby authorized to promulgate any rules

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or regulations and prescribe forms necessary to facilitate the provisions of this chapter.

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     SECTION 2. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is hereby

 

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amended by adding thereto the following section:

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     44-30-2.13. Refund deduction for contribution to the Meals on Wheels Inc. Fund.

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     (a) There shall be provided as a deduction from any refund from the Rhode Island personal

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income tax otherwise due to a taxpayer for a taxable year a contribution to the Meals on Wheels

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Inc. Fund established in chapter 23 of title 40. The provision for the contribution shall appear on

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the state personal income tax return as follows:

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     Meals on Wheels Inc. Fund. Check if you wish to contribute () (write in amount of your

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tax REFUND for this program).

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     (b) The tax administrator shall annually forward by August 1 all contributions made to the

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Meals on Wheels Inc. Fund to the general treasurer to be deposited in the fund and the treasurer

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shall annually distribute the proceeds of said fund as provided in chapter 23 of title 40.

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     (c) The provisions of this section shall commence for returns filed for the tax year ending

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December 31, 2025.

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     SECTION 3. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO HUMAN SERVICES -- RHODE ISLAND MEALS ON WHEELS INC. FUND

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     This act would provide for a tax refund deduction for contributions to the Meals on Wheels

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Inc. Fund commencing with tax year 2025.

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     This act would take effect upon passage.

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