reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-13. - Judgment on review.

§ 44-29-13. Judgment on review.
If, upon final determination of the petition, it appears that the tax administrator’s assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties. If it appears that the petitioner, by reason of the payment of the tax, interest, and penalties, is entitled to recover this money or any part of the tax, interest, and penalties, the court may order a refund with interest at the annual rate provided by § 44-1-7.1 or order a credit, as the circumstances may warrant. If a refund is ordered, it shall be paid by the general treasurer upon certification of the tax administrator with the approval of the director of the department of administration. If it appears that the state is entitled to a greater amount of tax, interest, and penalties than assessed or determined by the tax administrator and paid by the petitioner, the court shall order the payment by the petitioner of the additional amount as the court determines, and the petitioner shall immediately pay the amount to the tax administrator. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 8-8-32.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 31; P.L. 1992, ch. 388, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-14. - Penalty for violations generally.

§ 44-29-14. Penalty for violations generally.
Any person who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any other data required by the tax administrator, or makes any false or fraudulent return, or violates any provision of this chapter for which no other penalty is provided, is guilty of a felony and shall be fined not more than ten thousand dollars ($10,000) for each offense, or be imprisoned not exceeding one year, or both.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1; P.L. 1986, ch. 103, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-15. - Records required.

§ 44-29-15. Records required.
Every seller shall keep any books, including records, receipts, and other pertinent papers, in any form that the tax administrator may require. These records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the administrator, shall be produced at any time and place that the administrator may designate for inspection by him or her or his or her agents.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-16. - Rules and regulations — Forms.

§ 44-29-16. Rules and regulations — Forms.
The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. These rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation. These rules and regulations may from time to time be amended, suspended, or revoked, in whole or in part, by the tax administrator. The tax administrator may prescribe and furnish any forms necessary or proper for the administration of this chapter.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-17. - Taxes imposed as additional to other taxes.

§ 44-29-17. Taxes imposed as additional to other taxes.
Except as provided in this chapter, the taxes imposed by this chapter shall be in addition to any other taxes imposed under the authority of this state.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-18. - Severability.

§ 44-29-18. Severability.
The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or affected.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-1. - Persons subject to tax.

§ 44-30-1. Persons subject to tax.
(a) Imposition of tax.
A Rhode Island personal income tax determined in accordance with the rates set forth in § 44-30-2 is imposed for each taxable year (which shall be the same as the taxable year for federal income tax purposes) on the Rhode Island income of every individual, estate, and trust.
(b) Partners and partnerships.
A partnership as such shall not be subject to the Rhode Island personal income tax. Persons carrying on business as partners shall be liable for the Rhode Island personal income tax only in their separate or individual capacities.
(c) Associations taxable as corporations.
An association, trust, or other unincorporated organization, which is taxable as a corporation under the provisions of chapter 11 of this title, shall not be subject to the Rhode Island personal income tax.
(d) Exempt trusts and organizations.
A trust or other unincorporated organization, which by reason of its purposes or activities is exempt from federal income tax, shall be exempt from the Rhode Island personal income tax, except with respect to its unrelated business taxable income.
(e) Cross references.
For definitions of Rhode Island income of:
(1)
Resident individuals, see § 44-30-12.
(2)
Resident estate or trust, see § 44-30-16.
(3)
Nonresident individual, see § 44-30-32.
(4)
Nonresident estate or trust, see § 44-30-35.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 2005, ch. 410, § 33.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-1.2. - Annual Rhode Island personal income and tax data report.

§ 44-30-1.2. Annual Rhode Island personal income and tax data report.
No later than March 15, the division of taxation shall annually submit a report for the previous calendar year of Rhode Island individual income and tax data by size of adjusted gross income to the chairpersons of the house finance committee and senate finance committee, and the house fiscal advisor and the senate fiscal advisor. The report should be as similar as practical to the individual and income tax data for Rhode Island federal taxpayers issued by the Statistics of Income Division of the Internal Revenue Service.
History of Section.
P.L. 2006, ch. 246, art. 30, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.1. - Refund deduction for contribution to U.S. Olympic Committee.

§ 44-30-2.1. Refund deduction for contribution to U.S. Olympic Committee.
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 provision for the contribution shall appear on the state personal income tax return. The tax administrator shall annually forward by August 1, all contributions made to the U.S. Olympic Committee to the state general treasurer and the treasurer shall annually deposit by September these contributions to the U.S. Olympic Committee; provided, the general treasurer may deduct the costs of the administrative expenses in conjunction with these contributions.
History of Section.
P.L. 1983, ch. 192, § 1; P.L. 1985, ch. 444, § 1; P.L. 1996, ch. 377, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.2. - Refund deduction for contribution to the non-game wildlife general revenue appropriations.

§ 44-30-2.2. Refund deduction for contribution to the non-game wildlife general revenue appropriations.
(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 the contribution shall appear on the state personal income tax return as follows:
Rhode Island non-game wildlife. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax REFUND for this program).
(b)
The tax administrator shall deposit all contributions made to the non-game wildlife as general revenues. State appropriations for non-game wildlife shall be made pursuant to § 20-18.1-3.
History of Section.
P.L. 1986, ch. 437, § 2; P.L. 1989, ch. 384, § 2; P.L. 1995, ch. 370, art. 40, § 150.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.3. - Refund deduction for contribution to the childhood disease victims' fund.

§ 44-30-2.3. Refund deduction for contribution to the childhood disease victims' fund.
(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 shall appear on the state personal income tax return as follows:
Childhood disease victims' fund. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax REFUND for this program).
(b) The tax administrator shall annually forward by August 1, all contributions made to the childhood disease victims’ fund to the general treasurer to be deposited in the fund created in § 23-14-3. The general treasurer shall annually distribute the proceeds of the said fund as prescribed in chapter 14 of title 23.
(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 1989.
History of Section.
P.L. 1989, ch. 384, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.4. - Refund deduction for contribution to the drug program account.

§ 44-30-2.4. Refund deduction for contribution to the drug program account.
(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 other requests for contributions on the state personal income tax return as follows:
Drug program. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in the amount of your tax REFUND for this program).
(b) The tax administrator shall annually forward by August 1, all contributions made to the drug program account to the general treasurer to be deposited as general revenues.
(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 1990.
History of Section.
P.L. 1990, ch. 322, § 2; P.L. 1995, ch. 370, art. 40, § 150.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.5. - Refund deduction for contribution to the Rhode Island organ transplant fund.

§ 44-30-2.5. Refund deduction for contribution to the Rhode Island organ transplant fund.
(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 income tax return as follows:
Rhode Island Organ Transplant Fund. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax REFUND for this program).
(b) The tax administrator shall forward all contributions made to the Rhode Island organ transplant fund to the general treasurer who shall deposit them, minus administrative expenses, into the fund.
History of Section.
P.L. 1996, ch. 377, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.7. - Capital gains rates for assets held more than five (5) years.

§ 44-30-2.7. Capital gains rates for assets held more than five (5) years.
(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 than five (5) years shall be as follows:
(i)
0.83% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(a) and 26 U.S.C. § 1(h)(1)(b).
(ii)
1.67% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(c).
(iii)
2.08% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(d).
(iv)
2.33% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(e).
History of Section.
P.L. 2001, ch. 77, art. 7, § 1; P.L. 2001, ch. 123, § 1; P.L. 2007, ch. 73, art. 7, § 5; P.L. 2009, ch. 68, art. 16, § 16.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.8. - Net operating loss deduction.

§ 44-30-2.8. Net operating loss deduction.
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.
History of Section.
P.L. 2002, ch. 65, art. 16, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.9. - Refund deduction for contribution to the Rhode Island Military Family Relief Fund.

§ 44-30-2.9. Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
(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 personal income tax return as follows:
Rhode Island Military Family Relief Fund. Check as you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax refund for this program).
(b) The tax administrator shall forward all contributions made to the Rhode Island Military Family Relief Fund to the general treasurer who shall deposit them into the Rhode Island Military Family Relief Fund created under § 30-3-41.
History of Section.
P.L. 2004, ch. 261, § 2; P.L. 2004, ch. 347, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.10. - Alternative flat tax rate.

§ 44-30-2.10. Alternative flat tax rate.
(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 shall be computed as otherwise provided in this chapter.
(b)
For purposes of this section, “alternative Rhode Island taxable income” shall mean federal adjusted gross income as determined for federal income tax purposes as modified by §§ 44-30-12 and 44-30-32 for residents and nonresidents, respectively. No other state or federal deductions or adjustments to income shall be available to the taxpayer.
(c)
For purposes of this section, the “alternative tax rate” shall be eight percent (8.0%) for the tax year 2006; seven and one-half percent (7.5%) for tax year 2007; seven percent (7%) for tax year 2008; six and one-half percent (6.5%) for tax year 2009; and six percent (6%) for tax year 2010;
(d)
The alternative personal income tax shall be determined by multiplying the taxpayer’s alternative Rhode Island taxable income by the alternative tax rate, less the following credits:
(1)
Credit for income taxes paid to other states as provided for in § 44-30-18;
(2)
Credit for Rhode Island personal income tax withheld as provided in § 44-30-74;
(3)
Credit for Rhode Island payments of estimated tax as provided in § 44-30-56(e) and RI Reg. Sec. PIT 90-17;
(4)
Credit for Rhode Island overpayment of taxes as provided in § 44-30-86(a); and
(5)
Credit for Rhode Island amount remitted by a limited liability company on behalf of a nonresident member as provided in § 7-16-73(4).
No other state or federal tax credits shall be available to the taxpayer in computing the alternative personal income tax liability.
(e)
The provisions of this section may apply regardless of the taxpayer’s filing status.
History of Section.
P.L. 2006, ch. 246, art. 30, § 8; P.L. 2010, ch. 19, § 2; P.L. 2010, ch. 20, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › Section 44-30-2.11. - Refund deduction for contribution to the substance use and mental health leadership council of RI.

§ 44-30-2.11. Refund deduction for contribution to the substance use and mental health leadership council of RI.
(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 the state personal income tax return as follows:
Substance use and mental health leadership council of RI.
Check if you wish to contribute
___________ $1.00
___________ $5.00
___________ $10.00
___________ $ _______________ (write in amount of your tax REFUND for this program.)
(b)
The tax administrator shall annually forward by August 1, all contributions made to the substance use and mental health leadership council of RI to the general treasurer to be deposited in the fund created in § 23-14-3. The general treasurer shall annually distribute the proceeds of the fund as prescribed in chapter 14 of title 23.
(c)
The provisions of this section shall commence for returns filed for the tax year ending December 31, 2018.
History of Section.
P.L. 2018, ch. 120, § 1; P.L. 2018, ch. 223, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › 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) Change of accounting methods.
(1)
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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part I - General › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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) Shares of Rhode Island fiduciary adjustment.
(1)
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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part II - Residents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part III - Nonresidents › 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part III - Nonresidents › Section 44-30-32. - Rhode Island income of a nonresident individual.

§ 44-30-32. Rhode Island income of a nonresident individual.
(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 or her distributive share of partnership income and deductions, determined under § 44-30-34; and
(ii)
His or her share of estate or trust income and deductions, determined under § 44-30-36; and
(2)
The portion of the modifications described in subsections (b) and (c) of § 44-30-12 which relate to income derived from Rhode Island sources, including any modifications attributable to the individual as a partner.
(3)
The portion of the modifications described in § 44-30-12(b) and (c) which relate to the tuition savings plan program referred to in § 16-57-6.1.
(b) Income and deductions from Rhode Island sources.
(1)
Items of income and deduction derived from or connected with Rhode Island sources shall be those items attributable to:
(i)
The ownership or disposition of any interest in real or tangible personal property in this state; or
(ii)
A business, trade, profession, or occupation carried on in this state;
(iii)
Gambling winnings from the state lottery and gambling winnings from pari-mutuel betting events conducted or operated by a licensee within this state.
(2)
Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property, shall constitute income derived from Rhode Island sources only to the extent that the intangible personal property is employed in a business, trade, profession, or occupation carried on in this state.
(3)
Deductions with respect to capital losses, net long-term capital gains, and net operating losses shall be based solely on income and deductions derived from or connected with Rhode Island sources, under regulations of the tax administrator, but otherwise shall be determined in the same manner as the corresponding federal deductions.
(c) Income and deductions partly from Rhode Island sources.
If a business, trade, profession, or occupation is carried on partly within and partly without this state, the items of income and deduction derived from or connected with Rhode Island sources shall be determined by apportionment and allocation under regulations to be promulgated by the tax administrator.
(d) Military pay.
Compensation paid by the United States for service in the armed forces of the United States, performed by an individual not domiciled in this state, shall not constitute income derived from Rhode Island sources.
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; P.L. 1989, ch. 126, art. 21, § 3; P.L. 2001, ch. 364, § 3; P.L. 2002, ch. 65, art. 9, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-30 - Personal Income Tax › Part III - Nonresidents › Section 44-30-33. - Apportionment.

§ 44-30-33. Apportionment.
(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 apportionment, a nonresident individual may elect to treat his or her federal adjusted gross income as his or her Rhode Island income unless the amount of the modifications increasing federal adjusted gross income under § 44-30-12 would exceed one hundred dollars ($100).
(b)
For tax years beginning on or after January 1, 2001, the Rhode Island income 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 § 44-30-12(b) or (c). For the purpose of this apportionment, a nonresident individual may elect to treat his or her federal adjusted gross income as his or her Rhode Island income unless the amount of the modifications increasing federal adjusted gross income under § 44-30-12 would exceed one hundred dollars ($100).
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.