AN ACT RELATING TO TAXATION -- ESTATE AND TRANSFER TAXES -- ENFORCEMENT AND COLLECTION

2026 Regular Session Introduced by Gordon Rogers and 1 co-sponsor

Rhode Island would enhance enforcement and collection of estate and transfer taxes, tightening filings, penalties, and remedies to improve compliance and revenue recovery.

05/28/2026 Committee recommended measure be held for further study

Summary of SB 2451 (Rhode Island, 2026) – AN ACT RELATING TO TAXATION — ESTATE AND TRANSFER TAXES — ENFORCEMENT AND COLLECTION

Purpose and intent

The bill addresses enforcement and collection mechanisms for Rhode Island’s estate and transfer taxes. Its primary aim is to modify existing procedures to improve compliance, enforcement efficiency, and recovery of tax revenues related to estates and transfers subject to Rhode Island taxation.

Key provisions and changes

Enforcement enhancements: The act proposes changes to how estate and transfer tax obligations are enforced, including potential adjustments to assessment practices, collection processes, and enforcement remedies available to the state.

Collection procedures: Revisions to timelines, notification requirements, and methods for collecting assessed taxes. This may include streamlined processes for lien placement, garnishment where permitted, and other collection tools.

Compliance and auditing: Provisions intended to strengthen oversight of estate and transfer tax filings, including potential audit or review powers to ensure accurate reporting and valuation.

Penalties and interest: Possible updates to penalties, interest accrual, and remedies for delinquent accounts to deter nonpayment and codify clearer consequences for noncompliance.

Interaction with other statutes: Clarifications on how these enforcement and collection provisions interact with existing Rhode Island estate and transfer tax laws, and any congruent updates to related tax administration statutes.

Who/what is affected

Taxpayers subject to Rhode Island estate and transfer taxes, including estates of deceased individuals and the recipients or transferees of taxable transfers.

Estates and fiduciaries ( executors, administrators, trustees) responsible for filing and paying estate/transfer taxes.

Rhode Island Department of Revenue or other state tax authorities responsible for administering and enforcing estate and transfer taxes.

Potential impact on attorneys, accountants, and fiduciaries who prepare or oversee tax filings and enforcement actions.

Procedural and timeline aspects

Introduction and referral: The bill was introduced and referred to the Senate Finance Committee (February 6, 2026).

Scheduling for consideration: A hearing and/or consideration was scheduled for May 22, 2026.

Next steps: If advanced, the bill would be subject to committee deliberations, potential amendments, and votes before moving to the full Senate and, if applicable, the House, with final enactment subject to the legislative process and gubernatorial action.

Additional notes

Co-sponsors: Jessica de la Cruz and Gordon Rogers (with de la Cruz listed as a co-sponsor, indicating bipartisan or cross-chamber support).

Specific numerical details (e.g., precise changes to penalties, interest rates, or collection deadlines) are not provided in the summary materials available here. The enacted text would specify exact figures and procedural steps.

If you’d like, I can tailor this summary to a specific audience (e.g., practitioners, nonprofit administrators, or estate planners) or compare it with current Rhode Island estate/transfer tax enforcement provisions to highlight the precise changes once the bill’s full text is available.