Title 44, Title 44 Title 44

(a) Definitions. For purposes of this section: (1) “Applicable individual” has the same meaning as set forth in 26 U.S.C. § 5000A(d). (2) “Minimum essential coverage” has the same meaning as set forth in 26 U.S.C. § 5000A(f). (3) “Shared responsibility payment penalty” means the …

(a) Findings. (1) Ensuring the health of insurance markets is a responsibility reserved for states under the McCarran-Ferguson Act and other federal law. (2) There is substantial evidence that being uninsured causes health problems and unnecessary deaths. (3) The shared responsib…

(a) As used in this section, (1) “child” means an individual who is eighteen years of age or under as of December 31, 2021, and (2) “eligible taxpayer” means any natural person domiciled in this state who filed a Rhode Island state personal income tax return for the 2021 taxable …

(a) If the federal adjusted gross income of husband or wife is determined on a separate federal return, their Rhode Island incomes shall be separately determined. (b) If the federal adjusted gross income of husband and wife, both of whom are residents, is determined on a joint fe…

(a) General. The Rhode Island income of a resident individual means the individual’s adjusted gross income for federal income tax purposes, with the modifications specified in this section. (b) Modifications increasing federal adjusted gross income. There shall be added to federa…

(a) Partner’s modifications. In determining Rhode Island income of a resident partner, any modification described in subsection (b), (c), or (d) of § 44-30-12, which related to an item of partnership income or deduction shall be made in accordance with the partner’s distributive …

(a) The Rhode Island income of a resident estate or trust means its federal adjusted gross income as modified by the addition or subtraction (as the case may be) of the share of the estate or trust in the Rhode Island fiduciary adjustment determined under § 44-30-17. (b) Amounts …

(a) General. An adjustment shall be made in determining Rhode Island income of a resident estate or trust under § 44-30-16, or Rhode Island income of a resident beneficiary of any estate or trust under § 44-30-12(d), in the amount of the share of each in the Rhode Island fiduciar…

(a) General. A resident shall be allowed a credit, against the Rhode Island personal income tax otherwise due for the taxable year, for the aggregate of net income taxes imposed on him or her for the taxable year by other states (including the District of Columbia) of the United …

(a) General. A resident beneficiary of a trust whose Rhode Island income includes all or part of an accumulation distribution by the trust, as defined in 26 U.S.C. § 665, shall be allowed a credit against the tax otherwise due under this chapter for all or a proportionate part of…

(a) General. (1)(i) A Rhode Island personal income tax is imposed upon the Rhode Island income of residents and nonresidents, including estates and trusts, for the period January 1, 1971 through June 30, 1971 equal to twenty percent (20%) of one-half (½) of the taxpayer’s federal…

There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year, contributions of one dollar ($1.00), or two dollars ($2.00) if married and filing a joint return, to the U.S. Olympic Committee. The pr…

(a) For tax years beginning on or after January 1, 2006 and ending prior to January 1, 2011, a taxpayer may elect to compute his or her Rhode Island personal income tax liability as provided in this section. If no election is made, the taxpayer’s personal income tax liability sha…

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the substance use and mental health leadership council of RI. The provision for the contribution shall appear on t…

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the behavioral health education, training, and coordination fund. The provision for the contribution shall appear …

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the non-game wildlife general revenue appropriations established in chapter 18.1 of title 20. The provision for th…

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the childhood disease victims' fund established in chapter 14 of title 23. The provision for the contribution shal…

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the drug program established in chapter 7 of title 42. The provision for the contribution shall appear before all …

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the Rhode Island organ transplant fund. The provision for the contribution shall appear on the state personal inco…

(a) “Rhode Island taxable income” means federal taxable income as determined under the Internal Revenue Code, 26 U.S.C. § 1 et seq., not including the increase in the basic, standard-deduction amount for married couples filing joint returns as provided in the Jobs and Growth Tax …

(a) All capital assets purchased prior to January 1, 2002 and sold on or after January 1, 2007, shall be deemed to have a holding period beginning January 1, 2002. For tax years beginning in 2007 and ending prior to January 1, 2010, the capital gains rate for assets held more tha…

For purposes of net operating losses under this chapter, the five (5) year carryback provision provided by the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)(see 26 U.S.C. § 172) for federal tax purposes shall not be allowed for Rhode Island tax purposes.

(a) There shall be provided as a tax deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the Rhode Island Military Family Relief Fund. The provision for the contribution shall appear on the state per…

(a) The general assembly recognizes and declares that because the worldwide supply of fossil fuel and of other nonrenewable energy resources is limited, it is necessary to encourage the utilization of renewable natural resources for the production of energy; that there are many e…

For purposes of this chapter: (1) “Existing dam” means any dam located in this state or immediately adjacent to it, the construction of which was completed on or before May 20, 1981, and which does not require any construction or enlargement of impoundment structures, other than …

(a) A hydroelectric power developer will be allowed an income tax credit for the installation costs of a small hydroelectric power production facility. (b) For the purposes of this section, a hydroelectric power developer shall be allowed a non-refundable state income tax credit …

If the allowable credit exceeds the taxes due on the developer’s income, the amount of the claim not used as an offset against the income taxes of that taxable year may be carried forward as a credit against subsequent income tax liability. The provision may not exceed five (5) y…

Upon presentation of written certification by the board of curators, an individual shall be entitled to a tax credit. The tax credit shall be equal to ten percent (10%) of each one thousand dollars ($1,000) of the purchase price of the art up to a maximum purchase price of ten th…

(a) “Family education account” means an account created by an individual taxpayer for the purpose of providing qualified educational benefits to a qualified beneficiary, but only if the account is created by a written governing instrument as prescribed by the tax administrator th…

(a) As used in this section: (1) “Account administrator” means any of the following: (i) A state chartered bank, savings and loan association, credit union, or trust company authorized to act as fiduciary in this state; or a national banking association or federal savings and loa…

An individual who qualifies and files as a “surviving spouse” under the Internal Revenue Code, applicable for the subject tax year, and who was domiciled in the state of Rhode Island for the entire tax year and who is sixty-five (65) years of age or older and has an adjusted gros…

Upon presentation of written certification by a local education agency, an individual or entity domiciled in the state for the entire tax year, shall be entitled to an income tax credit for the purchase of produce grown in the state which shall be furnished or used in connection …

(a) General. The tax administrator may promulgate uniform tax tables for resident individual taxpayers for any taxable year. An individual may elect to use or not to use any tax table for which he or she is eligible. (b) Preparation of tax tables. Tax tables promulgated pursuant …

(a) If the federal income tax liability of husband or wife, both of whom are nonresidents, is determined on a separate federal return, their Rhode Island tax shall be separately determined. (b) If the federal income tax liability of husband and wife, both of whom are nonresidents…

(a) General. The Rhode Island income of a nonresident individual shall be the sum of the following: (1) The net amount of items of income and deduction entering into his or her federal adjusted gross income derived from or connected with Rhode Island sources, including: (i) His o…

(a) The federal tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in subsection (b) or (c) in § 44-30-12. For the purpose of this…

(a) Portion derived from Rhode Island sources. In determining Rhode Island income of a nonresident partner of any partnership, there shall be included only the portion derived from or connected with Rhode Island sources of the partner’s distributive share of items of partnership …

The Rhode Island income of a nonresident estate or trust shall be determined as follows: (1) Items in distributable net income. There shall be determined its share of income and deduction from Rhode Island sources under § 44-30-36, relating to items entering into the definition o…

(a) General. The share of a nonresident estate or trust under § 44-30-35(1) and the share of a nonresident beneficiary of any estate or trust under § 44-30-32(a) in estate or trust income and deduction from Rhode Island sources shall be determined as follows: (1) Items of distrib…

A nonresident beneficiary of a trust whose Rhode Island income includes all or part of an accumulation distribution by the trust, as defined in 26 U.S.C. § 665, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to …

(a) Accounting periods. A taxpayer’s taxable year for the Rhode Island personal income tax shall be the same as his or her taxable year for federal income tax purposes. (b) Change of accounting periods. If a taxpayer’s taxable year is changed for federal income tax purposes, his …

(a) Resident individual. A resident individual means an individual: (1) Who is domiciled in this state. In determining the domicile of an individual, the geographic location of professional advisors selected by an individual, including without limitation advisors who render medic…

(a) General. On or before the fifteenth day of the fourth month following the close of a taxable year, a Rhode Island personal income tax return shall be made and filed by or for: (1) Every resident individual required to file a federal income tax return for the taxable year, or …

A person required to make and file a Rhode Island personal income tax return shall, without assessment, notice, or demand, pay any tax due thereon to the tax administrator on or before the date fixed for filing the return, determined without regard to any extension of time for fi…

(a) General. Any return, declaration, statement, or other document required to be made pursuant to the Rhode Island personal income tax law shall be signed in accordance with regulations or instructions prescribed by the tax administrator. The fact that an individual’s name is si…

(a) General. Subject to regulations of the tax administrator, if an individual changes his or her status during his or her taxable year from resident to nonresident, or from nonresident to resident, the individual shall file one return as a resident for the portion of the year du…