Rhode Island 2026 Regular Session

Rhode Island House Bill H7798

Introduced
2/12/26  

Caption

Establishes the first time home buyer savings program act. Allows modifications to federal adjusted gross income for $50,000 in contributions and $150,000 of interest and dividends included in federal adjusted gross income.

Impact

The introduction of this program aims to make home purchasing more accessible for individuals who may face financial barriers. It seeks to foster a generation of first-time homeowners, potentially stabilizing local property markets. By exempting certain savings and interest from taxation, the bill aims to motivate residents to save specifically towards buying a home, thus enhancing economic development in the housing sector. The program will also involve collaboration among various state departments to ensure effective management of the fund and compliance with the new regulations.

Summary

House Bill 7798 establishes the First Time Home Buyer Savings Program Act in Rhode Island. The bill allows individuals to save money specifically for the purchase of their first home, creating savings accounts that can receive contributions and generate returns without incurring state tax on the invested income. Participants can contribute up to $50,000 to these accounts, and benefit from tax modifications that could exclude up to $150,000 in interest and dividends from their federal adjusted gross income. This is expected to encourage homeownership among first-time buyers by providing a financial incentive.

Contention

The bill may face contention related to financial implications for the state in terms of lost tax revenue through the proposed modifications. Critics may argue it benefits only a certain segment of the population while neglecting broader housing affordability issues. Ensuring that these savings programs are accessible and equitable may also be a concern, requiring oversight to prevent any unintended consequences that could exacerbate existing inequalities in the housing market. As discussions progress, there may be calls for amendments to ensure the bill supports inclusive homeownership.

Companion Bills

No companion bills found.

Previously Filed As

RI H5778

Establishes the first time home buyer savings program act. Allows modifications to federal adjusted gross income for $50,000 in contributions and $150,000 of interest and dividends included in federal adjusted gross income.

RI S0415

Establishes the first time home buyer savings program act. Allows modifications to federal adjusted gross income for $50,000 in contributions and $150,000 of interest and dividends included in federal adjusted gross income.

RI H5759

Allows a deduction from federal adjusted gross income for interest payments on outstanding student loans.

RI H5758

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

RI S0409

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

RI S0776

Increases the federal adjusted gross income threshold for modification for taxable social security income. Amends references to federal adjusted gross income as pertains to modification of taxable retirement income from certain pension plans or annuities.

RI H5761

Allows a modification for all taxable pension and/or annuity income includible in federal adjusted gross income for tax years beginning on or after January 1, 2026.

RI S0245

Allows a modification to federal adjusted gross income for all social security income for tax years beginning on or after January 1, 2026.

RI S0033

Allows a modification to federal adjusted gross income of twenty thousand dollars ($20,000) of social security income for tax years beginning on or after January 1, 2025.

RI H5474

Phases in modifications to federal adjusted gross income over a four (4) year period for social security income, from twenty percent (20%) up to eighty percent (80%), beginning on or after January 1, 2026.

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