The proposed bill establishes the "Rhode Island Meals on Wheels Inc. Fund" as a separate fund within the general fund, which will be administered by the general treasurer. This fund will consist of contributions collected through a taxpayer check-off on personal income tax returns, as outlined in the new Chapter 23 of Title 40. The general treasurer is authorized to accept various forms of donations for the fund, and the funds will be distributed annually to eligible individuals and families by September 30. Additionally, the director of the department of health is empowered to create necessary rules and regulations to implement the provisions of this chapter.

Furthermore, the bill amends Chapter 44-30 of the General Laws to include a new section that allows taxpayers to make a deduction from their personal income tax refunds for contributions to the Meals on Wheels Inc. Fund, starting with the tax year ending December 31, 2025. The tax administrator is responsible for forwarding these contributions to the general treasurer for deposit into the fund. This initiative aims to support the Meals on Wheels program and enhance its funding through taxpayer contributions.