Bill
HB 6072
Rhode Island would create a state child tax credit to supplement the federal credit, aimed at reducing child poverty and supporting low- and middle-income families.
Note on source materials
- The materials you provided include two distinct bill texts with the same bill number: (1) a Michigan House bill (amending the Administrative Procedures Act of 1969) and (2) a Rhode Island House bill titled “Personal Income Tax — Child Tax Credit.” This summary focuses on the Rhode Island HB 6072 (Child Tax Credit), which matches the title you supplied. If you want a separate summary of the Michigan APA amendments, I can provide that as well.
Purpose and intent
- The bill establishes a state child tax credit for Rhode Island to complement the federal child tax credit. Its stated goals are to promote family financial stability, reduce child poverty, improve child development outcomes, and address pandemic-exacerbated needs such as food insecurity, housing instability, and behavioral health challenges.
Key findings cited in the bill
- The health and wellbeing of children and families are critical to the state’s future.
- COVID-19 and inflation have increased pressures on families (education, behavioral health, homelessness, food insecurity).
- Research indicates child tax credits promote work, reduce poverty, support child development, reduce family stressors and maltreatment reports, and are used for basic household and child needs.
- Fourteen states (including Massachusetts) already have child tax credits; additional states are actively considering them. A state credit plus the federal credit could substantially reduce child poverty.
What the bill would change (as provided)
- The bill proposes amendments to Rhode Island’s personal income tax law (chapter 44-30). The excerpt supplied begins with legislative findings and then shows the bill amending section 44-30-2 (rate of tax), but the detailed provisions that define the new child tax credit — for example, credit amount, eligibility criteria, refundability, phase-outs, interaction with the federal child tax credit, effective date, and administration — are not included in the provided excerpt.
Who would be affected
- Primary beneficiaries would be Rhode Island taxpayers with dependent children, particularly low- and middle-income families. Secondary effects could include child welfare systems, schools, health providers, and state social services through reduced demand for crisis services if poverty is reduced.
- State fiscal authorities (Department of Revenue) and the legislature would be involved in implementation and oversight.
Fiscal and implementation considerations
- The excerpt does not include:
- The credit amount (per child)
- Whether the credit is refundable or nonrefundable
- Income phase-outs or eligibility rules (age, relationship, residency)
- Effective date or sunset (if any)
- Estimated revenue cost or fiscal impact
- A full fiscal analysis and implementation plan (IT/system changes for tax processing, outreach, and coordination with federal filing) would be required before enactment.
Procedural status (from provided materials)
- Rhode Island actions in the provided text: introduced January/ March 2025 (text shows introduced March 12, 2025) and referred to the House Finance Committee.
- A committee action date of April 24, 2025 is present in your materials indicating the committee “recommended measure be held for further study.” Because the materials include multiple jurisdictions, please confirm which chamber/committee status you want tracked.
Key uncertainties / next steps
- The bill text excerpt lacks the operative credit details and fiscal note. To fully assess impact (poverty reduction, fiscal cost, distributional effects), we need the complete bill language specifying amounts, eligibility, refundability, phase-outs, and an official fiscal estimate.
- If you provide the missing sections or the full text, I can produce a detailed analysis: estimated budget cost, beneficiaries by income decile, and likely administrative steps.
Would you like:
- A follow-up summary if you can provide the full operative sections (credit amounts/eligibility)?
- A separate summary of the Michigan Administrative Procedures Act amendments included in your materials?
Compiled from official sources — confirm details with the bill’s official record.
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