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4 State of Rhode Island Division of Taxation 4
5 2023 Form RI-6238 5
6 Residential Lead Abatement Income Tax Credit 6
7 7
8 GENERAL INSTRUCTIONS 8
9 9
10 WHEN AND WHERE TO FILE IMPORTANT DEFINITIONS 10
11 Form RI-6238 must be filed by April 15, 2024. "Claimant " means a property owner or lessee, who has filed a claim under 11
12 Even if you are requesting an extension of time to file your Rhode Island in- this chapter and was domiciled in this state for the entire calendar year 12
come tax return - Form RI-1040 by filing Form RI-4868 or a federal exten- for which he or she files a claim for relief under this chapter. In the case
13 sion, you must still file Form RI-6238 by April 15, 2023. An extension of of a claim for rented or leased residential premises, the claimant shall 13
14 time to file FormNOTRI-1040, does extend the time to file Form RI- have rented property during the preceding year for which he or she files14
15 6238. for relief under this chapter. Claimant does not mean or include any per- 15
16 If filing with Form RI-1040, your Residential Lead Abatement Income Tax son claimed as a dependent by any taxpayer under the Internal Revenue 16
Credit will decrease any income tax due or increase any income tax re- Code.
17 fund. “Residential premise” means a single-family home, an individual condo- 17
18 If you are not required to file a Rhode Island income tax return, Form RI- minium, and individual units in either apartment buildings or multi-family 18
19 6238 may be filed by itself without attaching it to a Rhode Island income homes. 19
20 tax return. However,mustForm RI-6238 be filed by April 15, 2024. "Household" means one or more persons occupying a dwelling unit and liv-20
Your Residential Lead Abatement Income Tax Credit should be filed as soon ing as a single nonprofit housekeeping unit. Household does not mean
21 as possible after December 31, 2023 . No claim for the year 2023 will bona fide lessees, tenants or roomers and borders on contract. 21
22 be allowed unless such claim is filed by April 15,. 2024 "Household income" means all income taxable and nontaxable received by22
23 For additional filing instructions, see R.I.Gen.Laws 44-30.3. § Mail your all persons of a household in a calendar year while members of the 23
24 Residential Lead Abatement Income Tax Credit to the Rhode Island Di- household. 24
vision of Taxation - One Capitol Hill - Providence, RI 02908-5806.
25 LIMITATIONS ON CREDIT 25
26 NOTE: Documentation of work performed, costs incurred and certification Under the provisions of Section 44-30.3, for calendar year 2023 the maxi- 26
27 of lead-safe status must be attached to Form RI-6238 in order to qualify mum amount of credit allowable per dwelling unit (up to three (3) units) for 27
for the Residential Lead Abatement Income Tax Credit. Failure to attach reduction/mitigation is $1,500.00. The maximum amount of credit allowable
28 the necessary documentation will delay the processing of your credit. per dwelling unit (up to three (3) units) for removal/abatement is $5,000.00. 28
29 29
30 WHO MAY QUALIFY In the event two (2) individuals of a household are able to meet the qualifi- 30
To qualify for the Residential Lead Abatement Income Tax Credit you must cations for a claimant, they may determine between themselves as to who
31 A) Have been a legal resident of Rhode Island for the entire 2023 calendar the claimant is. If they are unable to agree, the matter is referred to the tax 31
32 year. administrator and his or her decision is final. If a property is owned by two 32
33 B) Be either a property owner or renter/lessee of a residential premise that (2) or more individuals, and more than one individual is able to qualify as a 33
34 had lead reduction or lead removal. claimant, and some or all of the qualified individuals are not related, the in- 34
C) Have incurred expenses for the lead reduction or removal on the resi- dividuals may determine among themselves as to who the claimant is. If
35 dential premise. they are unable to agree, the matter is referred to the tax administrator and 35
36 D) Have proof of payment for all costs incurred. his or her decision is final. 36
Complete documentation for all costs incurred must be provided. Re-
37 ceipts must clearly show lead related items, costs and dates pur- Only one abatement claim may be filed for any dwelling unit. If a mitigation 37
38 chased. Only receipts for required lead work can be used for this claim has previously been filed for a dwelling unit, an abatement claim will 38
39 credit. Provide a list of all required lead work that was done and in- be reduced by the amount of the mitigation credit already claimed. This 39
40 dicate which receipt(s) and costs are associated with that required holds true even if the dwelling unit has been transferred to another owner 40
lead work. or lessee.
41 Attach all of your documentation to this form. 41
42 E) Have certification in the form of a Housing Resources Commission reg-DRAFT This credit program has a maximum of $250,000 per year in available 42
43 ulated Certificate of Conformance for Mitigation (reduction) ora Depart- funds for all claims filed. 43
ment of Health regulated Lead Safe Certificate for Abatement (removal).
44 Attach your certification to this form. DENIAL OF CLAIM 44
45 If a claim has been determined to be excessive and filed with fraudulent in- 45
46 WHO MAY CLAIM CREDIT tent, the claim will be disallowed in full. If the claim has been paid or credited 46
47 If youallmeet of the qualifications outlined above, you should complete against a claimant’s tax liability, the credit will be cancelled and assessed 47
48 Form RI-6238 to determine if you are entitled to a credit. with interest from the date of payment or credit until paid. Any claimant and 48
Pursuant to R.I.Gen. Laws 44-30.3: preparer involved with filing with fraudulent intent will be guilty of a misde-
49 A claimant whose household income for 2023 was equal to or less than meanor. 49
50 $55,400 will receive the full amount of the credit he/she is entitled to receive. If a claim has been determined to be excessive and negligently prepared, 50
51 A claimant who rents or leases a dwelling unit to individuals whose house- ten percent of the corrected claim will be disallowed. If the claim has been 51
52 hold income was equal to or less than $55,400 will receive their credit after paid or credited against a claimant’s tax liability, the credit will be reduced 52
the claimants whose own income was equal to or less than $55,400. 09/01/2023or cancelled, and the proper amount will be assessed with interest from the
53 All other claimants, without regard to income or property ownership, will be date of payment or credit until paid. 53
54 paid after the previously mentioned claimants. However, if insufficient funds 54
55 exist to pay this third group of claimants the full amount of the credit, the 55
56 Tax Administrator will make payments to each claimant proportionately 56
57 based on the amount of remaining funds. 57
The right to file a claim does not survive a person's death; therefore a claim
58 filed on behalf of a deceased person cannot be allowed. If the claimant dies 58
59 after having filed a timely claim, the amount thereof will be disbursed to an- 59
60 other member of the household as determined by the Tax Administrator. 60
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