The bill amends Chapter 44-3 of the General Laws, specifically adding a new section, 44-3-28.1, which allows the town council of Smithfield to establish a tax credit for real property owned and occupied by individuals with paraplegia. This tax credit is intended for those who require "specially adapted housing," defined as real property that has been modified to accommodate the needs of a person with a paraplegic disability.

The legislation aims to provide financial relief to individuals with paraplegia by reducing their property tax burden, thereby supporting their ability to maintain suitable living conditions. The act will take effect immediately upon its passage, allowing the town council to implement the tax credit ordinance without delay.