Creating a Special Legislative Commission to Study and Provide Recommendations for Amending Rhode Island General Law § 44-3-3

RESOLVED, That a special legislative commission be and the same is hereby created consisting of nine (9) members: three (3) of whom shall be members of the House of Representatives, not more than two (2) from the same political party, to be appointed by the Speaker of the House; one of whom shall be the Tax Administrator for the Rhode Island Division of Taxation, or designee; one of whom shall be the Director of the Rhode Island Department of Revenue, or designee; one of whom shall be a member of the Fraud - Special Investigation Unit, to be appointed by the Tax Administrator; one of whom shall be a representative of a tax exempt nonprofit in Rhode Island, to be appointed by the Speaker of the House; one of whom shall be the Executive Director of the League of Cities and Towns, or designee; and one of whom shall be the Chief Executive Officer of the United Way, or designee. In lieu of any appointment of a member of the legislature to a permanent advisory commission, a legislative study commission, or any commission created by a General Assembly resolution, the appointing authority may appoint a member of the general public to serve in lieu of a legislator. The purpose of said commission shall be to make a comprehensive study and provide recommendations to amend Rhode Island General Laws § 44-3-3 by establishing criteria for providing the exemption for nonprofits. The study should include, but not be limited to: • Review of currently listed nonprofits; • Examination and determination if exemptions should be limited to a set period of time and if the amount of an exemption should be limited by a total amount or a percentage of the total tax amount; • Examination and determination if nonprofits, provided with the exemption, should be required to enter into a PILOT agreement with the city or town where they are located; • Examination and determination of what objective criteria/proof/evidence is to be used in determining whether a nonprofit receives tax exempt status and whether it should be provided on a regular/annual basis in order to maintain tax exempt status; and • Examination and determination of alternative methods as to whether nonprofits should be exempt from state or local taxes. Forthwith upon passage of this resolution, the members of the commission shall meet at the call of the Speaker of the House and organize and shall select a Chairperson. Vacancies in said commission shall be filled in like manner as the original appointment. The membership of said commission shall receive no compensation for their services. All departments and agencies of the state shall furnish such advice and information, documentary and otherwise, to said commission and its agents as is deemed necessary or desirable by the commission to facilitate the purposes of this resolution. The Speaker of the House is hereby authorized and directed to provide suitable quarters for said commission; and be it further

RESOLVED, That the commission shall report its findings and recommendations to the House of Representatives no later than January 5, 2027, and said commission shall expire on March 5, 2027. EXPLANATION BY THE LEGISLATIVE COUNCIL OF HOUSERESOLUTION CREATING A SPECIAL LEGISLATIVE COMMISSION TO STUDY AND PROVIDE RECOMMENDATIONS FOR AMENDING RHODE ISLAND GENERAL LAW § 44-3-3 *** This resolution would create a nine (9) member special legislative commission whose purpose it would be to study and provide recommendations for amending RI General Laws § 44- 3-3, and who would report back to the General Assembly on or before January 5, 2027, and whose life would expire on March 5, 2027.