Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30-2.11
Refund deduction for contribution to the substance use and mental health leadership council of RI. [For expiration, see subsection (c)]
# (a)
There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the substance use and mental health leadership council of RI. The provision for the contribution shall appear on the state personal income tax return as follows:
Substance use and mental health leadership council of RI.
Check if you wish to contribute
____ $1.00
____ $5.00
____ $10.00
____ $____ (write in amount of your tax REFUND for this program.)
# (b)
The tax administrator shall annually forward by August 1, all contributions made to the substance use and mental health leadership council of RI to the general treasurer to be deposited in the fund created in § 23-14-3. The general treasurer shall annually distribute the proceeds of the fund as prescribed in chapter 14 of title 23.
# (c)
The provisions of this section shall commence for returns filed for the tax year ending
December 31, 2018, and shall sunset and expire for the tax year ending December 31,
2023.
Amendment history
History of Section. P.L. 2018, ch. 120, § 1; P.L. 2018, ch. 223, § 1; P.L. 2024, ch. 394, § 2, effective June 26, 2024; P.L. 2024, ch. 395, § 2, effective June 26, 2024.
Source: view the official text
In this chapter (40 sections)
- 44-30-1 · Persons subject to tax
- 44-30-1.1 · Exemption from tax for writers, composers, and artists
- 44-30-1.2 · Annual Rhode Island personal income and tax data report
- 44-30-2 · Rate of tax
- 44-30-2.1 · Refund deduction for contribution to U.S. Olympic Committee
- 44-30-2.2 · Refund deduction for contribution to the non-game wildlife…
- 44-30-2.3 · Refund deduction for contribution to the childhood disease…
- 44-30-2.4 · Refund deduction for contribution to the drug program…
- 44-30-2.5 · Refund deduction for contribution to the Rhode Island organ…
- 44-30-2.6 · Rhode Island taxable income â Rate of tax
- 44-30-2.7 · Capital gains rates for assets held more than five (5) years
- 44-30-2.8 · Net operating loss deduction
- 44-30-2.9 · Refund deduction for contribution to the Rhode Island…
- 44-30-2.10 · Alternative flat tax rate
- 44-30-2.11 · Refund deduction for contribution to the substance use and…
- 44-30-2.12 · Refund deduction for contribution to the behavioral health…
- 44-30-3 · Optional tax tables for resident individuals
- 44-30-4 · Accounting periods and methods
- 44-30-5 · âResidentâ and ânonresidentâ defined
- 44-30-6 · Meaning of terms
- 44-30-7 · Amortization of air or water pollution control facilities
- 44-30-11 · Resident husband and wife
- 44-30-12 · Rhode Island income of a resident individual
- 44-30-15 · Resident partners
- 44-30-16 · Rhode Island income of a resident estate or trust
- 44-30-17 · Share of a resident estate, trust, or beneficiary in Rhode…
- 44-30-18 · Credit for income taxes of other states
- 44-30-19 · Credit to trust beneficiary receiving accumulation…
- 44-30-20 · Tax credit for installation costs to hydroelectric power…
- 44-30-21 · Hydroelectric development tax credit â Definitions
- 44-30-22 · Tax credit for installation costs
- 44-30-23 · Extended credits
- 44-30-24 · Tax credit for art
- 44-30-25 · Modification relating to family education accounts
- 44-30-25.1 · Scituate â Modification relating to medical savings…
- 44-30-26 · Tax credit for surviving spouse
- 44-30-27 · Farm to school income tax credit
- 44-30-31 · Nonresident husband and wife
- 44-30-32 · Rhode Island income of a nonresident individual
- 44-30-33 · Apportionment