Regulations

Tax Regulations

The latest version of all Division regulations is available on the Rhode Island Secretary of State's website.
Click here to be directed to the Rhode Island Secretary of State's website
 

Direct Final Tax Regulations

The Division of Taxation does not expect the proposed rule(s) to be controversial. The proposed rule(s) take(s) effect thirty (30) days after publication if no objection is received.

There are no Direct Final Tax regulations at this time.

Emergency Tax Regulations

There are two Emergency Tax regulations at this time.

The Emergency Regulations are effective December 15, 2025, and will remain in effect for 120 days.

Emergency Regulation - Business Corporation Tax (280-RICR-20-25-16) effective Dec. 15, 2025

Brief Statement of Reason for Finding Imminent Peril - Business Corp. Tax

Emergency Regulation - Personal Income Tax (280-RICR-20-55-16) effective Dec. 15, 2025

Brief Statement of Reason for Finding Imminent Peril - Personal Income Tax

Proposed Tax Regulations

280-RICR-20-25-17 - Modifications to Net Income Due to Decoupling from P.L. 119-21, H.R.1 (2025)
Proposed regulation
Public hearing notice
Date of Public Notice: February 16, 2026 
Hearing Date: February 26, 2026 
End of Public Comment: March 18, 2026
Fiscal Note
Benefit-Cost Analysis

280-RICR-20-55-17 - Modifications to Rhode Island Income of a Resident Individual Due to Decoupling from P.L. 119-21, H.R.1 (2025)
Proposed regulation
Public hearing notice
Date of Public Notice: February 16, 2026 
Hearing Date: February 26, 2026 
End of Public Comment: March 18, 2026
Fiscal Note
Benefit-Cost Analysis