reglab/housing_qa huggingface dataset:
RI Gen L § 44-30-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-3 - Optional tax tables for resident individuals.

§ 44-30-3. Optional tax tables for resident individuals.(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 to this section shall be based either upon: (i) the individual's Rhode Island taxable income, or (ii) the individual's federal income tax liability. In either case the tax administrator shall prescribe by regulation the conditions of eligibility for the use of a tax table. In no case shall the amount of tax calculated by use of a tax table be more than five dollars ($5.00) lower than the amount otherwise due under § 44-30-2.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 2001, ch. 77, art. 7, § 2.
RI Gen L § 44-30-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-4 - Accounting periods and methods.

§ 44-30-4. Accounting periods and methods.(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 or her taxable year for Rhode Island personal income tax purposes shall be similarly changed.(c) Accounting methods. A taxpayer's method of accounting for Rhode Island personal income tax purposes shall be the same as his or her method of accounting for federal income tax purposes. In the absence of any method of accounting for federal income tax purposes, Rhode Island taxable income shall be computed under any method that the tax administrator shall determine clearly reflects income.(d) (1) Change of accounting methods. If a taxpayer's method of accounting is changed for federal income tax purposes, his or her method of accounting for Rhode Island personal income tax purposes shall be similarly changed.(2) If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the year of the change of method and for any subsequent year which is attributable to the receipt of installment payments properly accrued in a prior year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of the installment payments, in accordance with regulations of the tax administrator.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-5 - "Resident" and "nonresident" defined.

§ 44-30-5. "Resident" and "nonresident" defined.(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 medical, financial, legal, insurance, fiduciary or investment services, as well as charitable contributions to Rhode Island organizations, shall not be taken into consideration.(2) Who is not domiciled in this state but maintains a permanent place of abode in this state and is in this state for an aggregate of more than one hundred eighty-three (183) days of the taxable year, unless the individual is in the armed forces of the United States.(b) Nonresident individual. A nonresident individual means an individual who is not a resident.(c) Resident estate or trust. A resident estate or trust means:(1) The estate of a decedent who at his or her death was a resident individual in this state.(2) A revocable trust which becomes irrevocable upon the occurrence of any event (including death) which terminates a person's power to revoke, but only after the event, and only if the person having the power to revoke was a Rhode Island resident individual at the time of the event.(3) A trust created by will of a decedent who at his or her death was a resident individual in this state.(4) An irrevocable trust created by or consisting of property contributed by a person who is a resident individual in this state at the time the trust was created or the property contributed (A) while the person is alive and a resident individual in this state, and (B) after the person's death if the person died a resident individual of this state.(5) In subdivisions (2), (3), and (4) of this subsection the trust shall be a resident trust only to the extent that the beneficiaries are Rhode Island resident individuals, subject to such regulations as may be promulgated by the tax administrator.(d) Nonresident estate or trust. A nonresident estate or trust means an estate or trust that is not resident.(e) Cross references. For effect of change of an individual's resident status, see § 44-30-54.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1978, ch. 164, § 1; P.L. 1998, ch. 267, § 1; P.L. 2007, ch. 7, § 1; P.L. 2007, ch. 8, § 1.
RI Gen L § 44-30-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-6 - Meaning of terms.

§ 44-30-6. Meaning of terms.Any term used in the Rhode Island personal income tax law shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States means the provisions of the Internal Revenue Code of 1954, and amendments thereto thereto, and other provisions of the laws of the United States relating to federal income taxes for the same taxable year, except that if this reference should ever be declared unconstitutional then to the provisions that existed on January 1, 1972.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1972, ch. 155, art. 1, § 1.
RI Gen L § 44-30-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-11 - Resident husband and wife.

§ 44-30-11. Resident husband and wife.(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 federal return, their tax shall be determined on their joint Rhode Island income.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-13, 44-30-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-13, 44-30-14 - Repealed.

§ 44-30-13, 44-30-14. Repealed.History of Section.P.L. 1971, ch. 8, art. 1, § 1; Repealed by P.L. 1971, ch. 204, art. 3, § 2.
RI Gen L § 44-30-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-15 - Resident partners.

§ 44-30-15. Resident partners.(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 share, for federal income tax purposes, of the item to which the modification relates. Where a partner's distributive share of any item is not required to be taken into account separately for federal income tax purposes, the partner's distributive share of the item shall be determined in accordance with his distributive share for federal income tax purposes of partnership taxable income or loss generally.(b) Character of items. Each item of partnership income or deduction shall have the same character for a partner as for federal income tax purposes. Where an item is not characterized for federal income tax purposes, it shall have the same character for a partner as if realized directly from the source from which realized by the partnership or incurred in the same manner as incurred by the partnership.(c) Rhode Island tax avoidance or evasion. Where a partner's distributive share of an item of partnership income or deduction is determined for federal income tax purposes by special provision in the partnership agreement with respect to the item, and where the principal purpose of the provision is the avoidance or evasion of the Rhode Island personal income tax, the partner's distributive share of the item, and any modification required with respect thereto, shall be determined as if the partnership agreement made no special provision with respect to the item.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-16 - Rhode Island income of a resident estate or trust.

§ 44-30-16. Rhode Island income of a resident estate or trust.(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 allowable under § 44-22-1 as a deduction in computing the taxable estate of a decedent shall not be allowed as a deduction in computing the taxable income of the estate or of any other person, unless there is filed, within the time and in the manner and form prescribed by the tax administrator, a statement that the amounts have not been allowed as deductions under § 44-22-1, and a waiver of the right to have the amounts allowed at any time as deductions under § 44-22-1.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1972, ch. 155, art. 1, § 1.
RI Gen L § 44-30-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-17 - Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.

§ 44-30-17. Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.(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 fiduciary adjustment as determined in this section.(b) Definition. The Rhode Island fiduciary adjustment shall be the net amount of the modifications described in § 44-30-12 (excluding subdivisions (b)(4), (c)(3) and (c)(4) of that section) and including subsection (d) of that section if the estate or trust is a beneficiary of another estate or trust), which relates to items of income or deduction of an estate or trust.(c) (1) Shares of Rhode Island fiduciary adjustment. The respective shares of an estate or trust and its beneficiaries (including, solely for the purpose of this allocation, nonresident beneficiaries) in the Rhode Island fiduciary adjustment shall be in proportion to their respective shares of federal distributable net income of the estate or trust.(2) If the estate or trust has no federal distributable net income for the taxable years, the share of each beneficiary in the Rhode Island fiduciary adjustment shall be in proportion to his or her share of the estate or trust income for that year, under the law governing the instrument, which is required to be distributed currently and any other amounts of that income distributed in that year. Any balance of the Rhode Island fiduciary adjustment shall be allocated to the estate or trust.(d) Alternate attribution of modifications. The tax administrator may by regulation authorize the use of any other methods of determining to whom the items comprising the fiduciary adjustment shall be attributed that may be appropriate and equitable, on any terms and conditions that the tax administrator may require.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 2001, ch. 364, § 3; P.L. 2002, ch. 65, art. 9, § 1.
RI Gen L § 44-30-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-18 - Credit for income taxes of other states.

§ 44-30-18. Credit for income taxes of other states.(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 States if the taxes are imposed irrespective of the residence or domicile of the taxpayer.(b) Limitation of credit. The credit shall not exceed the proportion of the taxpayer's Rhode Island personal income tax that the taxpayer's Rhode Island income derived from the other taxing states bears to his or her entire Rhode Island income for the same taxable year. The source of income shall be determined in accordance with the rules prescribed in § 44-30-32.(c) Readjustment of another state's tax. If the taxpayer is allowed credit under this section for more or less of another state's tax than the taxpayer is finally required to pay, the taxpayer shall send notice of the difference to the tax administrator who shall re -determine the tax for any years affected regardless of any otherwise applicable statute of limitations.(d) Double residence. If the taxpayer is regarded as a resident both of Rhode Island and of another state for purposes of both their net income tax laws, the portion of Rhode Island tax allocable on average to the income taxed twice by reason solely of dual residence shall be reduced by the "appropriate percentage" of the lower of the two (2) state taxes allocable on average to the income taxed twice, if the other state also allows a similar reduction of its tax. The "appropriate percentage" shall be the percentage, which the Rhode Island tax is of the combined taxes of the two (2) states, allocable on average to the income taxed twice.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 1972, ch. 155, art. 1, § 1.
RI Gen L § 44-30-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-19 - Credit to trust beneficiary receiving accumulation distribution.

§ 44-30-19. Credit to trust beneficiary receiving accumulation distribution.(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 any tax paid by the trust under this chapter for any preceding taxable year which would not have been payable if the trust had in fact made distributions to its beneficiaries at the times and in the amounts specified in 26 U.S.C. § 666.(b) Limitation. The credit under this section shall not reduce the tax otherwise due from the beneficiary under this chapter to an amount less than would have been due if the accumulation distribution or his or her part thereof were excluded from his or her Rhode Island income.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-20 - Tax credit for installation costs to hydroelectric power developers - Legislative findings and declaration of policy.

§ 44-30-20. Tax credit for installation costs to hydroelectric power developers — Legislative findings and declaration of policy.(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 existing dams which could be retrofitted to generate hydroelectric power; and that a major factor inhibiting the development of hydroelectric power generation is the presently higher capital costs for new construction of hydro plants compared to conventional thermal systems.(b) It is the policy of this state to support and foster the development of hydropower generating facilities by the establishment of tax incentives for those owners of existing dams who install hydroelectric power generation equipment.History of Section.P.L. 1980, ch. 246, § 1; P.L. 1981, ch. 223, § 1.
RI Gen L § 44-30-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-21 - Hydroelectric development tax credit - Definitions.

§ 44-30-21. Hydroelectric development tax credit — Definitions.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 repairs or reconstruction, in connection with the installation of any small hydroelectric power project;(2) "Hydroelectric power developer" means any person or corporation who owns or leases an existing dam and who installs hydroelectric power generation equipment and utilizes that equipment to generate hydroelectric power;(3) "Installation costs" means all expenditures related to the design, construction, installation, or repair of all facilities necessary for hydroelectric power production in this state;(4) "Small hydroelectric power production facility" means any hydroelectric power project which is located in this state, which uses the water power potential of an existing dam, and which has not more than fifteen thousand (15,000) kilowatts of installed capacity.History of Section.P.L. 1980, ch. 246, § 1; P.L. 1981, ch. 223, § 1.
RI Gen L § 44-30-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-22 - Tax credit for installation costs.

§ 44-30-22. Tax credit for installation costs.(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 in the amount of ten percent (10%) of the installation costs of a hydropower facility. This credit shall be limited to five hundred thousand dollars ($500,000) in expenditures for a maximum income tax credit of fifty thousand dollars ($50,000). This income tax credit shall be allowed as either a personal or a corporate income tax credit, depending on the hydropower developer's income tax filing status on the last day of his or her income tax filing period; provided, that if the installation costs were incurred by a corporation, then a non-refundable corporate income tax credit shall be allowed, and if installation costs were not incurred by a corporation, then a non-refundable personal income tax credit shall be allowed. In no event shall both a corporate and personal non-refundable income tax credit be allowed for installation costs at a single dam site.History of Section.P.L. 1980, ch. 246, § 1.
RI Gen L § 44-30-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-23 - Extended credits.

§ 44-30-23. Extended credits.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) years from the tax year in which the first credit was applied.History of Section.P.L. 1983, ch. 162, § 1.
RI Gen L § 44-30-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-24 - Tax credit for art.

§ 44-30-24. Tax credit for art.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 thousand dollars ($10,000). Any amount of tax credit not deductible in the taxable year of certification may not be carried over to the following year. The credit may not be applied until all other credits available to the taxpayer for that taxable year are applied.History of Section.P.L. 1986, ch. 411, § 2.
RI Gen L § 44-30-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-26 - Tax credit for surviving spouse.

§ 44-30-26. Tax credit for surviving spouse.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 gross income of less than twenty-five thousand dollars ($25,000) shall be entitled to a two percent (2%) tax credit based on adjusted gross income, up to a maximum of five hundred dollars ($500). This credit is not refundable, and is only available for the year in which it is claimed.History of Section.P.L. 1993, ch. 176, § 1.
RI Gen L § 44-30-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-27 - Farm to school income tax credit.

§ 44-30-27. Farm to school income tax credit.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 with that individual's or entity's agreement to provide food, services or other products to a local education agency. The income tax credit shall be equal to five percent (5%) of the cost of farm products grown or produced in the state. Any amount of income tax credit not deductible in the taxable year of certification may not be carried over to the following year. The credit may not be applied until all other credits available to the taxpayer for that taxable year are applied.History of Section.P.L. 2007, ch. 73, art. 43, § 1.
RI Gen L § 44-30-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-31 - Nonresident husband and wife.

§ 44-30-31. Nonresident husband and wife.(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, is determined on a joint federal return, their tax shall be determined on their joint Rhode Island income.(c) If either husband or wife is a resident and the other is a nonresident, separate taxes shall be determined on their separate Rhode Island incomes on any forms that may be required by the tax administrator, unless both elect to determine their joint Rhode Island income as if both were residents. If separate returns are filed, Rhode Island personal income tax shall be determined as if they had filed separate federal income tax returns.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.