AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX

2026 Regular Session Introduced by Pete Appollonio and 9 co-sponsors

Rhode Island SB 2228 proposes changes to the personal income tax system, including potential adjustments to rates, deductions, or credits.

04/30/2026 Committee recommended measure be held for further study

Purpose and Intent

SB 2228 is a bill introduced in the Rhode Island Senate aimed at making changes to the personal income tax structure. The text provided does not include the full bill language, but the designation “Relating to Taxation – Personal Income Tax” indicates that the measure intends to modify one or more aspects of Rhode Island’s personal income tax system. The bill has been referred to the Senate Finance Committee and is positioned for consideration and potential committee study.

Key Provisions and Changes (as typically expected in a personal income tax bill)

Note: The exact provisions are not detailed in the summary provided. Based on the bill’s title and the committee status, expected areas of change often include:
- Adjustments to tax rates or brackets
- Modifications to personal exemptions or standard deduction
- Expansion or contraction of tax credits (e.g., for families, education, or broad-based relief)
- Changes to conformity with federal tax code updates
- Revisions to tax treatment of certain income (e.g., retirement income, capital gains, wage income)
- Changes to tax credits or incentives for specific activities or regions

Because the actual text is not included here, the above represent common themes in personal income tax reform bills and should be checked against the bill’s filed language for precise provisions.

Affected Parties and Scope

Individual Rhode Island taxpayers who compute RI personal income tax

Potentially specific groups (e.g., filers with dependents, retirees, low- to middle-income residents) if credits or exemptions are modified

Any taxpayers impacted by conformity changes to federal tax law, state-level credits, or deduction rules

Procedural and Timeline Aspects

Introduced: January 23, 2026, and referred to the Senate Finance Committee

Hearing/Consideration: Scheduled for late April 2026 (noted as 04/30/2026)

Committee Action: As of May 1, 2026, the Committee recommended the measure be held for further study. This indicates the bill did not proceed to floor debate in its current form and will be returned to the committee for additional analysis, revisions, or consideration at a later date.

Practical Implications if Enacted

If SB 2228 advances with substantive changes, Rhode Island taxpayers could see:

Changes in tax liability (either increases or decreases) depending on rate/bracket adjustments and credits
Shifts in net tax refunds or amounts owed for certain income groups
Possible alignment or realignment with federal tax policy, affecting how Rhode Island taxes certain income

For policymakers, the “held for further study” status suggests more data analysis, fiscal impact assessment, and stakeholder consultation before any final passage.

Observations and Next Steps

The bill’s language and fiscal impact analysis are needed to provide a precise summary of provisions and dollar amounts.

Stakeholders should monitor subsequent committee reports or amendments, especially if the bill returns for additional study or is reintroduced with changes.

If you represent a tax filer, employer, or nonprofit, you may want to review the committee’s notes and fiscal analyses for potential effects on withholding, planning, and compliance.

Bill