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Bill > S2539


RI S2539

RI S2539
Gradually phases in modifications to federal adjusted gross income over a four (4) year period for social security income, from twenty-five percent (25%) up to one hundred percent (100%), beginning on or after January 1, 2027.


summary

Introduced
02/13/2026
In Committee
02/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

This act would gradually phase in modifications to federal adjusted gross income over a four (4) year period for social security income, from twenty-five percent (25%) up to one hundred percent (100%), beginning on or after January 1, 2027. This act would take effect upon passage.

AI Summary

This bill gradually phases in a change to how Social Security income is taxed for state income tax purposes, starting on January 1, 2027, and concluding by January 1, 2030. Currently, a portion of Social Security income may be included in an individual's federal adjusted gross income, which is the starting point for calculating state income tax. This bill allows individuals to subtract an increasing percentage of their Social Security income from their federal adjusted gross income over four years: 25% in 2027, 50% in 2028, 75% in 2029, and 100% in 2030. This means that over time, a larger portion of Social Security income will be exempt from state income tax. The bill takes effect immediately upon its passage.

Committee Categories

Budget and Finance

Sponsors (5)

Last Action

Introduced, referred to Senate Finance (on 02/13/2026)

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