Official State of Rhode Island website

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State of Rhode Island, Division of Taxation , Department of Revenue

H.R. 1 (Public Laws No.: 119-21)

The Rhode Island Division of Taxation provides guidance regarding Rhode Island tax treatment in response to the recent enactment of federal legislation, from which Rhode Island decoupled in its Fiscal Year 2026 Budget. 

H.R. 1 (Public Laws No.: 119-21) was enacted on July 4, 2025 and includes tax provisions that impact tax filings for certain filers for Tax Year 2025 as well as retroactive tax provisions that could impact Tax Years 2022, 2023, and 2024. 
 

Forms

RI Schedule 174A - Prior Year
 

Resources

Legislation passed: 
House Resolution 5076 Substitute A, as amended, Article 5 §§ 3, 4, 5  

Impacted statutes: 
Rhode Island General Laws §§ 44-11-11, 44-14-2, 44-30-12 

 Guidance: 

Contact Us

For individuals: Personal Income Tax and Fiduciary
Email: Tax.Assist@tax.ri.gov
Phone: 401.574.8829, option #3

For entities: Partnership, Corporate, Bank Excise 
Email: Tax.Corporate@tax.ri.gov 
Phone: 401.574.8829, option #6