Child tax rebates

# (a)

As used in this section, (1) “child” means an individual who is eighteen years of age or under as of December 31, 2021, and (2) “eligible taxpayer” means any natural person domiciled in this state who filed a Rhode Island state personal income tax return for the 2021 taxable year by the due date for filing said return either as a:

# (1)

Single, married filing separately, head of household, or qualifying widow/widower taxpayer with a federal adjusted gross income of $100,000.00 or less for the 2021 taxable year; or

# (2)

Married filing jointly with a federal adjusted gross income of $200,000.00 or less for the 2021 taxable year.

# (b)

# (1)

An eligible taxpayer will be issued a rebate payment in the amount of two hundred fifty dollars for each child, up to a maximum of three children, whom the eligible taxpayer validly claims as a dependent on such taxpayer’s Rhode Island state personal income tax return properly filed with this state for the 2021 taxable year by the due date for filing said return.

# (2)

The rebate amount shall be determined by the division of taxation based on the eligible taxpayer’s Rhode Island state personal income tax return filed for the 2021 taxable year in accordance with this section and no determination shall be based on amended filings received by the division of taxation after August 31, 2022.

# (3)

In the case of a married couple filing separately, the rebate payment will be made to the eligible taxpayer making the filing and in the case of a married couple filing jointly, the rebate payment will be made jointly to the eligible taxpayers.

# (4)

Rebate payments made under this subsection shall not be subject to offset pursuant to chapter 30.1 of this title and shall not be considered income for the purposes of state personal income tax under this chapter or for determining eligibility for any state program.

# (5)

In no event shall the rebate amount provided for in this section accrue interest for the benefit of any eligible taxpayer.

# (6)

In addition to all other penalties provided under Rhode Island state law, any eligible taxpayer that fraudulently claims a dependent on the taxpayer’s Rhode Island state personal income tax return shall pay a ten thousand dollar ($10,000) penalty for each dependent fraudulently claimed and shall pay any rebate amount fraudulently received.
The tax administrator shall have the same powers to collect payment under this subsection as under title 44 of the general laws.