The bill amends Chapter 44-3 of the General Laws by adding a new section, 44-3-28.1, which authorizes the town council of Smithfield to provide a tax credit on real property situated in the town, owned and occupied by any person with paraplegia who requires specially adapted housing due to their disability. The bill defines "specially adapted housing" as real property that has been specifically altered and/or changed to meet the needs of a person or persons with a paraplegic disability who reside at the property. This act will take effect upon passage.