us-ri/statute/44-30-2.6 — Rhode Island taxable income

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us-ri/statute/44-30-2.6 — Rhode Island taxable income — Rate of tax · Axiom

(a)“Rhode Island taxable income” means federal taxable…#

(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 Relief Reconciliation Act of 2003 and the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), and as modified by the modifications in § 44-30-12.

(b)Notwithstanding the provisions of §§ 44-30-1 and…#

(b) Notwithstanding the provisions of §§ 44-30-1 and 44-30-2, for tax years beginning on or after January 1, 2001, a Rhode Island personal income tax is imposed upon the Rhode Island taxable income of residents and nonresidents, including estates and trusts, at the rate of twenty-five and one-half percent (25.5%) for tax year 2001, and twenty-five percent (25%) for tax year 2002 and thereafter of the federal income tax rates, including capital gains rates and any other special rates for other types of income, except as provided in § 44-30-2.7, which were in effect immediately prior to enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA); provided, rate schedules shall be adjusted for inflation by the tax administrator beginning in taxable year 2002 and thereafter in the manner prescribed for adjustment by the commissioner of Internal Revenue in 26 U.S.C. § 1(f). However, for tax years beginning on or after January 1, 2006, a taxpayer may elect to use the alternative flat tax rate provided in § 44-30-2.10 to calculate his or her personal income tax liability.

(c)For tax years beginning on or after January 1, 2001, if…∀ 7#

(c) For tax years beginning on or after January 1, 2001, if a taxpayer has an alternative minimum tax for federal tax purposes, the taxpayer shall determine if he or she has a Rhode Island alternative minimum tax. The Rhode Island alternative minimum tax shall be computed by multiplying the federal tentative minimum tax without allowing for the increased exemptions under the Jobs and Growth Tax Relief Reconciliation Act of 2003 (as redetermined on federal form 6251 Alternative Minimum Tax-Individuals) by twenty-five and one-half percent (25.5%) for tax year 2001, and twenty-five percent (25%) for tax year 2002 and thereafter, and comparing the product to the Rhode Island tax as computed otherwise under this section. The excess shall be the taxpayer’s Rhode Island alternative minimum tax.

(1) For tax years beginning on or after January 1, 2005, and thereafter, the exemption amount for alternative minimum tax, for Rhode Island purposes, shall be adjusted for inflation by the tax administrator in the manner prescribed for adjustment by the commissioner of Internal Revenue in 26 U.S.C. § 1(f).

(2) For the period January 1, 2007, through December 31, 2007, and thereafter, Rhode Island taxable income shall be determined by deducting from federal adjusted gross income as defined in 26 U.S.C. § 62 as modified by the modifications in § 44-30-12 the Rhode Island itemized-deduction amount and the Rhode Island exemption amount as determined in this section.

(A) Tax imposed.

(1) There is hereby imposed on the taxable income of married individuals filing joint returns and surviving spouses a tax determined in accordance with the following table:

(2) There is hereby imposed on the taxable income of every head of household a tax determined in accordance with the following table:

(3) There is hereby imposed on the taxable income of unmarried individuals (other than surviving spouses and heads of households) a tax determined in accordance with the following table:

(4) There is hereby imposed on the taxable income of married individuals filing separate returns and bankruptcy estates a tax determined in accordance with the following table:

(5) There is hereby imposed a taxable income of an estate or trust a tax determined in accordance with the following table:

(6) Adjustments for inflation. The dollars amount contained in paragraph (A) shall be increased by an amount equal to:

(a) Such dollar amount contained in paragraph (A) in the year 1993, multiplied by;

(b) The cost-of-living adjustment determined under section (J) with a base year of 1993;

(c) The cost-of-living adjustment referred to in subparagraphs (a) and (b) used in making adjustments to the nine percent (9%) and nine and nine tenths percent (9.9%) dollar amounts shall be determined under section (J) by substituting “1994” for “1993.”

(B) Maximum capital gains rates.

(1) In general. If a taxpayer has a net capital gain for tax years ending prior to January 1, 2010, the tax imposed by this section for such taxable year shall not exceed the sum of:

(a) 2.5% of the net capital gain as reported for federal income tax purposes under section 26 U.S.C. § 1(h)(1)(a) and 26 U.S.C. § 1(h)(1)(b).

(b) 5% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(c).

(d)7% of the net capital gain as reported for federal…#

(d) 7% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(e).

(2) For tax years beginning on or after January 1, 2010, the tax imposed on net capital gain shall be determined under subdivision 44-30-2.6(c)(2)(A).

(1) In general. For the purposes of section (2), “itemized deductions” means the amount of federal itemized deductions as modified by the modifications in § 44-30-12.

(2) Individuals who do not itemize their deductions. In the case of an individual who does not elect to itemize his deductions for the taxable year, they may elect to take a standard deduction.

(3) Basic standard deduction. The Rhode Island standard deduction shall be allowed in accordance with the following table:

(4) Additional standard deduction for the aged and blind. An additional standard deduction shall be allowed for individuals age sixty-five (65) or older or blind in the amount of $1,300 for individuals who are not married and $1,050 for individuals who are married.

(5) Limitation on basic standard deduction in the case of certain dependents. In the case of an individual to whom a deduction under section (E) is allowable to another taxpayer, the basic standard deduction applicable to such individual shall not exceed the greater of:

(a) $850;

(b) The sum of $300 and such individual’s earned income;

(6) Certain individuals not eligible for standard deduction. In the case of:

(a) A married individual filing a separate return where either spouse itemizes deductions;

(b) Nonresident alien individual;

(7) Adjustments for inflation. Each dollar amount contained in paragraphs (3), (4) and (5) shall be increased by an amount equal to:

(a) Such dollar amount contained in paragraphs (3), (4) and (5) in the year 1988, multiplied by

(b) The cost-of-living adjustment determined under section (J) with a base year of 1988.

(D) Overall limitation on itemized deductions.

(1) General rule. In the case of an individual whose adjusted gross income as modified by § 44-30-12 exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of:

(a) Three percent (3%) of the excess of adjusted gross income as modified by § 44-30-12 over the applicable amount; or

(b) Eighty percent (80%) of the amount of the itemized deductions otherwise allowable for such taxable year.

(2) Applicable amount.

(a) In general. For purposes of this section, the term “applicable amount” means $156,400 ($78,200 in the case of a separate return by a married individual)

(b) Adjustments for inflation. Each dollar amount contained in paragraph (a) shall be increased by an amount equal to:

(i)Such dollar amount contained in paragraph (a) in the…#

(i) Such dollar amount contained in paragraph (a) in the year 1991, multiplied by

(ii)The cost-of-living adjustment determined under section#

(ii) The cost-of-living adjustment determined under section (J) with a base year of 1991.

(3) Phase-out of Limitation.

(a) In general. In the case of taxable year beginning after December 31, 2005, and before January 1, 2010, the reduction under section (1) shall be equal to the applicable fraction of the amount which would be the amount of such reduction.

(b) Applicable fraction. For purposes of paragraph (a), the applicable fraction shall be determined in accordance with the following table:

(E) Exemption amount.

(1) In general. Except as otherwise provided in this subsection, the term “exemption amount” means $3,400.

(2) Exemption amount disallowed in case of certain dependents. In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for the same taxable year, the exemption amount applicable to such individual for such individual's taxable year shall be zero.

(3) Adjustments for inflation. The dollar amount contained in paragraph (1) shall be increased by an amount equal to:

(a) Such dollar amount contained in paragraph (1) in the year 1989, multiplied by

(b) The cost-of-living adjustment determined under section (J) with a base year of 1989.

(4) Limitation.

(a) In general. In the case of any taxpayer whose adjusted gross income as modified for the taxable year exceeds the threshold amount shall be reduced by the applicable percentage.

(b) Applicable percentage. In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the threshold amount, the exemption amount shall be reduced by two (2) percentage points for each $2,500 (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds the threshold amount. In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting “$1,250” for “$2,500.” In no event shall the applicable percentage exceed one hundred percent (100%).

(c) Threshold Amount. For the purposes of this paragraph, the term ‘‘threshold amount’’ shall be determined with the following table:

(d) Adjustments for inflation. Each dollar amount contained in paragraph (b) shall be increased by an amount equal to:

(i) Such dollar amount contained in paragraph (b) in the year 1991, multiplied by

(ii) The cost-of-living adjustment determined under section (J) with a base year of 1991.

(5) Phase-out of limitation.

(a) In general. In the case of taxable years beginning after December 31, 2005, and before January 1, 2010, the reduction under section 4 shall be equal to the applicable fraction of the amount which would be the amount of such reduction.

(b) Applicable fraction. For the purposes of paragraph (a), the applicable fraction shall be determined in accordance with the following table:

(F) Alternative minimum tax.

(1) General rule. There is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the excess (if any) of:

(a) The tentative minimum tax for the taxable year, over

(b) The regular tax for the taxable year.

(2) The tentative minimum tax for the taxable year is the sum of:

(a) 6.5 percent of so much of the taxable excess as does not exceed $175,000, plus

(b) 7.0 percent of so much of the taxable excess above $175,000.

(3) The amount determined under the preceding sentence shall be reduced by the alternative minimum tax foreign tax credit for the taxable year.

(4) Taxable excess. For the purposes of this subsection the term “taxable excess” means so much of the federal alternative minimum taxable income as modified by the modifications in § 44-30-12 as exceeds the exemption amount.

(5) In the case of a married individual filing a separate return, subparagraph (2) shall be applied by substituting “$87,500” for $175,000 each place it appears.

(6) Exemption amount. For purposes of this section “exemption amount” means:

(7) Treatment of unearned income of minor children

(a) In general. In the case of a minor child, the exemption amount for purposes of section (6) shall not exceed the sum of:

(i) Such child's earned income, plus

(ii) $6,000.

(8) Adjustments for inflation. The dollar amount contained in paragraphs (6) and (7) shall be increased by an amount equal to:

(a) Such dollar amount contained in paragraphs (6) and (7) in the year 2004, multiplied by

(b) The cost-of-living adjustment determined under section (J) with a base year of 2004.

(9) Phase-out.

(a) In general. The exemption amount of any taxpayer shall be reduced (but not below zero) by an amount equal to twenty-five percent (25%) of the amount by which alternative minimum taxable income of the taxpayer exceeds the threshold amount.

(b) Threshold amount. For purposes of this paragraph, the term “threshold amount” shall be determined with the following table:

(i) Such dollar amount contained in paragraph (9) in the year 2004, multiplied by

(ii) The cost-of-living adjustment determined under section (J) with a base year of 2004.

(G) Other Rhode Island taxes.

(1) General rule. There is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to twenty-five percent (25%) of:

(a) The Federal income tax on lump-sum distributions.

(b) The Federal income tax on parents' election to report child's interest and dividends.

(H) Tax for children under 18 with investment income.

(1) General rule. There is hereby imposed a tax equal to twenty-five percent (25%) of:

(a) The Federal tax for children under the age of 18 with investment income.

(I) Averaging of farm income.

(1) General rule. At the election of an individual engaged in a farming business or fishing business, the tax imposed in section 2 shall be equal to twenty-five percent (25%) of:

(a) The Federal averaging of farm income as determined in IRC section 1301 [26 U.S.C. § 1301].

(J) Cost-of-living adjustment.

(1) In general. The cost-of-living adjustment for any calendar year is the percentage (if any) by which:

(a) The CPI for the preceding calendar year exceeds

(b) The CPI for the base year.

(2) CPI for any calendar year. For purposes of paragraph (1), the CPI for any calendar year is the average of the consumer price index as of the close of the twelve (12) month period ending on August 31 of such calendar year.

(3) Consumer price index. For purposes of paragraph (2), the term “consumer price index” means the last consumer price index for all urban consumers published by the department of labor. For purposes of the preceding sentence, the revision of the consumer price index that is most consistent with the consumer price index for calendar year 1986 shall be used.

(4) Rounding.

(a) In general. If any increase determined under paragraph (1) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.

(b) In the case of a married individual filing a separate return, subparagraph (a) shall be applied by substituting “$25” for $50 each place it appears.

(K) Credits against tax. For tax years beginning on or after January 1, 2001, a taxpayer entitled to any of the following federal credits enacted prior to January 1, 1996, shall be entitled to a credit against the Rhode Island tax imposed under this section:

(1) [Deleted by P.L. 2007, ch. 73, art. 7, § 5.]

(2) Child and dependent care credit;

(3) General business credits;

(4) Credit for elderly or the disabled;

(5) Credit for prior year minimum tax;

(6) Mortgage interest credit;

(7) Empowerment zone employment credit;

(8) Qualified electric vehicle credit.

(L) Credit against tax for adoption. For tax years beginning on or after January 1, 2006, a taxpayer entitled to the federal adoption credit shall be entitled to a credit against the Rhode Island tax imposed under this section if the adopted child was under the care, custody, or supervision of the Rhode Island department of children, youth and families prior to the adoption.

(M) The credit shall be twenty-five percent (25%) of the aforementioned federal credits provided there shall be no deduction based on any federal credits enacted after January 1, 1996, including the rate reduction credit provided by the federal Economic Growth and Tax Reconciliation Act of 2001 (EGTRRA). In no event shall the tax imposed under this section be reduced to less than zero. A taxpayer required to recapture any of the above credits for federal tax purposes shall determine the Rhode Island amount to be recaptured in the same manner as prescribed in this subsection.

(N) Rhode Island earned-income credit.

(1) In general. For tax years beginning before January 1, 2015, a taxpayer entitled to a federal earned-income credit shall be allowed a Rhode Island earned-income credit equal to twenty-five percent (25%) of the federal earned-income credit. Such credit shall not exceed the amount of the Rhode Island income tax. For tax years beginning on or after January 1, 2015, and before January 1, 2016, a taxpayer entitled to a federal earned-income credit shall be allowed a Rhode Island earned-income credit equal to ten percent (10%) of the federal earned-income credit. Such credit shall not exceed the amount of the Rhode Island income tax. For tax years beginning on or after January 1, 2016, a taxpayer entitled to a federal earned-income credit shall be allowed a Rhode Island earned-income credit equal to twelve and one-half percent (12.5%) of the federal earned-income credit. Such credit shall not exceed the amount of the Rhode Island income tax. For tax years beginning on or after January 1, 2017, a taxpayer entitled to a federal earned-income credit shall be allowed a Rhode Island earned-income credit equal to fifteen percent (15%) of the federal earned-income credit. Such credit shall not exceed the amount of the Rhode Island income tax. For tax years beginning on or after January 1, 2024, a taxpayer entitled to a federal earned-income credit shall be allowed a Rhode Island earned-income credit equal to sixteen percent (16%) of the federal earned-income credit. Such credit shall not exceed the amount of the Rhode Island income tax.

(2) Refundable portion. In the event the Rhode Island earned-income credit allowed under paragraph (N)(1) of this section exceeds the amount of Rhode Island income tax, a refundable earned-income credit shall be allowed as follows.

(i) For tax years beginning before January 1, 2015, for purposes of paragraph (2) refundable earned-income credit means fifteen percent (15%) of the amount by which the Rhode Island earned-income credit exceeds the Rhode Island income tax.

(ii) For tax years beginning on or after January 1, 2015, for purposes of paragraph (2) refundable earned-income credit means one hundred percent (100%) of the amount by which the Rhode Island earned-income credit exceeds the Rhode Island income tax.

(O) The tax administrator shall recalculate and submit necessary revisions to paragraphs (A) through (J) to the general assembly no later than February 1, 2010, and every three (3) years thereafter for inclusion in the statute.

(3) For the period January 1, 2011, through December 31, 2011, and thereafter, “Rhode Island taxable income” means federal adjusted gross income as determined under the Internal Revenue Code, 26 U.S.C. § 1 et seq., and as modified for Rhode Island purposes pursuant to § 44-30-12 less the amount of Rhode Island Basic Standard Deduction allowed pursuant to subparagraph 44-30-2.6(c)(3)(B), and less the amount of personal exemption allowed pursuant to subparagraph 44-30-2.6(c)(3)(C).

(A) Tax imposed.

(I) There is hereby imposed on the taxable income of married individuals filing joint returns, qualifying widow(er), every head of household, unmarried individuals, married individuals filing separate returns and bankruptcy estates, a tax determined in accordance with the following table:

(II) There is hereby imposed on the taxable income of an estate or trust a tax determined in accordance with the following table:

(B) Deductions:

(I) Rhode Island Basic Standard Deduction. Only the Rhode Island standard deduction shall be allowed in accordance with the following table:

(II) Nonresident alien individuals, estates and trusts are not eligible for standard deductions.

(III) In the case of any taxpayer whose adjusted gross income, as modified for Rhode Island purposes pursuant to § 44-30-12, for the taxable year exceeds one hundred seventy-five thousand dollars ($175,000), the standard deduction amount shall be reduced by the applicable percentage. The term “applicable percentage” means twenty (20) percentage points for each five thousand dollars ($5,000) (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds one hundred seventy-five thousand dollars ($175,000).

(I) The term “exemption amount” means three thousand five hundred dollars ($3,500) multiplied by the number of exemptions allowed for the taxable year for federal income tax purposes. For tax years beginning on or after 2018, the term “exemption amount” means the same as it does in 26 U.S.C. § 151 and 26 U.S.C. § 152 just prior to the enactment of the Tax Cuts and Jobs Act (Pub. L. No. 115-97) on December 22, 2017.

(II) Exemption amount disallowed in case of certain dependents. In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for the same taxable year, the exemption amount applicable to such individual for such individual’s taxable year shall be zero.

(III) Identifying information required.

(1) Except as provided in § 44-30-2.6(c)(3)(C)(II) of this section, no exemption shall be allowed under this section with respect to any individual unless the Taxpayer Identification Number of such individual is included on the federal return claiming the exemption for the same tax filing period.

(2) Notwithstanding the provisions of § 44-30-2.6(c)(3)(C)(I) of this section, in the event that the Taxpayer Identification Number for each individual is not required to be included on the federal tax return for the purposes of claiming a personal exemption(s), then the Taxpayer Identification Number must be provided on the Rhode Island tax return for the purpose of claiming said exemption(s).

(D) In the case of any taxpayer whose adjusted gross income, as modified for Rhode Island purposes pursuant to § 44-30-12, for the taxable year exceeds one hundred seventy-five thousand dollars ($175,000), the exemption amount shall be reduced by the applicable percentage. The term “applicable percentage” means twenty (20) percentage points for each five thousand dollars ($5,000) (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds one hundred seventy-five thousand dollars ($175,000).

(E) Adjustment for inflation. The dollar amount contained in subparagraphs 44-30-2.6(c)(3)(A), 44-30-2.6(c)(3)(B) and 44-30-2.6(c)(3)(C) shall be increased annually by an amount equal to:

(I) Such dollar amount contained in subparagraphs 44-30-2.6(c)(3)(A), 44-30-2.6(c)(3)(B) and 44-30-2.6(c)(3)(C) adjusted for inflation using a base tax year of 2000, multiplied by;

(II) The cost-of-living adjustment with a base year of 2000.

(III) For the purposes of this section, the cost-of-living adjustment for any calendar year is the percentage (if any) by which the consumer price index for the preceding calendar year exceeds the consumer price index for the base year. The consumer price index for any calendar year is the average of the consumer price index as of the close of the twelve-month (12) period ending on August 31, of such calendar year.

(IV) For the purpose of this section the term “consumer price index” means the last consumer price index for all urban consumers published by the department of labor. For the purpose of this section the revision of the consumer price index that is most consistent with the consumer price index for calendar year 1986 shall be used.

(V) If any increase determined under this section is not a multiple of fifty dollars ($50.00), such increase shall be rounded to the next lower multiple of fifty dollars ($50.00). In the case of a married individual filing separate return, if any increase determined under this section is not a multiple of twenty-five dollars ($25.00), such increase shall be rounded to the next lower multiple of twenty-five dollars ($25.00).

(F) Credits against tax.

(I) Notwithstanding any other provisions of Rhode Island Law, for tax years beginning on or after January 1, 2011, the only credits allowed against a tax imposed under this chapter shall be as follows:

(a) Rhode Island earned-income credit: Credit shall be allowed for earned-income credit pursuant to subparagraph 44-30-2.6(c)(2)(N).

(b) Property Tax Relief Credit: Credit shall be allowed for property tax relief as provided in § 44-33-1 et seq.

(c) Lead Paint Credit: Credit shall be allowed for residential lead abatement income tax credit as provided in § 44-30.3-1 et seq.

(d) Credit for income taxes of other states. Credit shall be allowed for income tax paid to other states pursuant to § 44-30-74.

(e) Historic Structures Tax Credit: Credit shall be allowed for historic structures tax credit as provided in § 44-33.2-1 et seq.

(f) Motion Picture Productions Tax Credit: Credit shall be allowed for motion picture production tax credit as provided in § 44-31.2-1 et seq.

(g) Child and Dependent Care: Credit shall be allowed for twenty-five percent (25%) of the federal child and dependent care credit allowable for the taxable year for federal purposes; provided, however, such credit shall not exceed the Rhode Island tax liability.

(h) Tax credits for contributions to Scholarship Organizations: Credit shall be allowed for contributions to scholarship organizations as provided in chapter 62 of title 44.

(i) Credit for tax withheld. Wages upon which tax is required to be withheld shall be taxable as if no withholding were required, but any amount of Rhode Island personal income tax actually deducted and withheld in any calendar year shall be deemed to have been paid to the tax administrator on behalf of the person from whom withheld, and the person shall be credited with having paid that amount of tax for the taxable year beginning in that calendar year. For a taxable year of less than twelve (12) months, the credit shall be made under regulations of the tax administrator.

(j) Stay Invested in RI Wavemaker Fellowship: Credit shall be allowed for stay invested in RI wavemaker fellowship program as provided in § 42-64.26-1 et seq.

(k) Rebuild Rhode Island: Credit shall be allowed for rebuild RI tax credit as provided in § 42-64.20-1 et seq.

( l ) Rhode Island Qualified Jobs Incentive Program: Credit shall be allowed for Rhode Island new qualified jobs incentive program credit as provided in § 44-48.3-1 et seq.

(m) Historic homeownership assistance act: Effective for tax year 2017 and thereafter, unused carryforward for such credit previously issued shall be allowed for the historic homeownership assistance act as provided in § 44-33.1-4. This allowance is for credits already issued pursuant to § 44-33.1-4 and shall not be construed to authorize the issuance of new credits under the historic homeownership assistance act.

(2) Except as provided in section 1 above, no other state and federal tax credit shall be available to the taxpayers in computing tax liability under this chapter.

in view

Whole section

Encodings · 23

Encoded from this provision

us-ri/policy/income_tax/pilot_liability_pipeline

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R.I. Gen. Laws 44-30-2.6 table tax before nonrefundable credits

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dtype: Rate
period: Year
source: R.I. Gen. Laws 44-30-2.6(c)(2)(N)(1)
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            For tax years beginning on or after January 1, 2024, a taxpayer
            entitled to a federal earned-income credit shall be allowed a Rhode
            Island earned-income credit equal to sixteen percent (16%)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.16'

ri_pit_2026_eighty_percent_allowedus-ri/statute/44-30-2.6 · parameter

One twenty-percentage-point reduction

name: ri_pit_2026_eighty_percent_allowed
kind: parameter
dtype: Rate
period: Year
source: One twenty-percentage-point reduction
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            reduced by the applicable percentage. The term “applicable
            percentage” means twenty (20) percentage points
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.8'

ri_pit_2026_sixty_percent_allowedus-ri/statute/44-30-2.6 · parameter

Two twenty-percentage-point reductions

name: ri_pit_2026_sixty_percent_allowed
kind: parameter
dtype: Rate
period: Year
source: Two twenty-percentage-point reductions
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            twenty (20) percentage points for each five thousand dollars
            ($5,000) (or fraction thereof)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.6'

ri_pit_2026_twenty_percent_allowedus-ri/statute/44-30-2.6 · parameter

Four twenty-percentage-point reductions

name: ri_pit_2026_twenty_percent_allowed
kind: parameter
dtype: Rate
period: Year
source: Four twenty-percentage-point reductions
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            twenty (20) percentage points for each five thousand dollars
            ($5,000) (or fraction thereof)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.2'

ri_pit_2026_bounded_child_and_dependent_care_credit_appliedus-ri/statute/44-30-2.6 · derived

Supported CDCC capped only on the unambiguous branch where the other-state candidate is zero

name: ri_pit_2026_bounded_child_and_dependent_care_credit_applied
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  Supported CDCC capped only on the unambiguous branch where the other-state
  candidate is zero
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: such credit shall not exceed the Rhode Island tax liability
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_bounded_credit_chain_applies:
        min(
          ri_pit_2026_uncapped_child_and_dependent_care_credit_candidate,
          max(
            0,
            ri_pit_2026_profile_candidate_schedule_tax
            - ri_pit_2026_ordinary_aggregate_other_state_credit_candidate
          )
        )
      else:
        0

ri_pit_2026_bounded_nonrefundable_eitcus-ri/statute/44-30-2.6 · derived

EITC applied through remaining Rhode Island income tax

name: ri_pit_2026_bounded_nonrefundable_eitc
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: EITC applied through remaining Rhode Island income tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            Such credit shall not exceed the amount of the Rhode Island income
            tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_bounded_credit_chain_applies:
        min(
          ri_pit_2026_bounded_tax_before_eitc,
          ri_pit_2026_earned_income_credit_candidate
        )
      else:
        0

ri_pit_2026_bounded_refundable_eitcus-ri/statute/44-30-2.6 · derived

Fully refundable post-2015 EITC excess

name: ri_pit_2026_bounded_refundable_eitc
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Fully refundable post-2015 EITC excess
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            one hundred percent (100%) of the amount by which the Rhode Island
            earned-income credit exceeds the Rhode Island income tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_bounded_credit_chain_applies:
        max(
          0,
          ri_pit_2026_earned_income_credit_candidate
          - ri_pit_2026_bounded_tax_before_eitc
        )
      else:
        0

ri_pit_2026_bounded_tax_after_nonrefundable_creditsus-ri/statute/44-30-2.6 · derived

Remaining tax after supported nonrefundable credits and nonrefundable EITC

name: ri_pit_2026_bounded_tax_after_nonrefundable_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Remaining tax after supported nonrefundable credits and nonrefundable EITC
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            In no event shall the tax imposed under this section be reduced to
            less than zero
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_bounded_credit_chain_applies:
        max(
          0,
          ri_pit_2026_bounded_tax_before_eitc
          - ri_pit_2026_bounded_nonrefundable_eitc
        )
      else:
        0

ri_pit_2026_deduction_and_exemption_allowed_percentageus-ri/statute/44-30-2.6 · derived

Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment

name: ri_pit_2026_deduction_and_exemption_allowed_percentage
kind: derived
entity: TaxUnit
dtype: Rate
period: Year
source: >-
  Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and
  increment
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            twenty (20) percentage points for each five thousand dollars
            ($5,000) (or fraction thereof)
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: Phaseout increment (amount used in computing phaseout)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
          excerpt: >-
            If income exceeds the range, the taxpayer cannot claim a standard
            deduction, personal or dependency exemption amount
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if not ri_pit_2026_supported_profile_applies:
        0
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_start:
        ri_pit_2026_full_allowed_percentage
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_first_step_ceiling:
        ri_pit_2026_eighty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_second_step_ceiling:
        ri_pit_2026_sixty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_third_step_ceiling:
        ri_pit_2026_forty_percent_allowed
      elif ri_pit_2026_profile_candidate_rhode_island_income <=
      ri_pit_2026_phaseout_end:
        ri_pit_2026_twenty_percent_allowed
      else:
        0

ri_pit_2026_earned_income_credit_candidateus-ri/statute/44-30-2.6 · derived

Sixteen percent of federal EITC before nonrefundable/refundable split

name: ri_pit_2026_earned_income_credit_candidate
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Sixteen percent of federal EITC before nonrefundable/refundable split
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: sixteen percent (16%) of the federal earned-income credit
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_supported_profile_applies:
        ri_pit_2026_earned_income_credit_rate
        * ri_pit_2026_federal_earned_income_credit
      else:
        0

ri_pit_2026_exemption_before_phaseoutus-ri/statute/44-30-2.6 (c) · derived

Section 44-30-2.6(c)(3)(C), dependent disallowance and exemption count

name: ri_pit_2026_exemption_before_phaseout
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Section 44-30-2.6(c)(3)(C), dependent disallowance and exemption count
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            exemption amount means three thousand five hundred dollars ($3,500)
            multiplied by the number of exemptions allowed
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            with respect to whom a deduction under this section is allowable to
            another taxpayer for the same taxable year, the exemption amount
            applicable to such individual for such individual’s taxable year
            shall be zero
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if (
        ri_pit_2026_supported_profile_applies
        and not ri_pit_2026_taxpayer_is_claimed_as_dependent
      ):
        ri_pit_2026_exemption_unit
        * ri_pit_2026_pre_tcja_federal_exemption_count
      else:
        0

ri_pit_2026_forty_percent_allowedus-ri/statute/44-30-2.6 · derived

Full percentage less three grounded twenty-percentage-point reductions

name: ri_pit_2026_forty_percent_allowed
kind: derived
entity: TaxUnit
dtype: Rate
period: Year
source: Full percentage less three grounded twenty-percentage-point reductions
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            twenty (20) percentage points for each five thousand dollars
            ($5,000) (or fraction thereof)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_full_allowed_percentage
      - ri_pit_2026_twenty_percent_allowed
      - ri_pit_2026_twenty_percent_allowed
      - ri_pit_2026_twenty_percent_allowed

ri_pit_2026_profile_candidate_taxable_incomeus-ri/statute/44-30-2.6 (c) · derived

R.I. Gen. Laws 44-30-2.6(c)(3)

name: ri_pit_2026_profile_candidate_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-2.6(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            Rhode Island taxable income” means federal adjusted gross income as
            determined under the Internal Revenue Code, 26 U.S.C. § 1 et seq.,
            and as modified for Rhode Island purposes pursuant to § 44-30-12
            less the amount of Rhode Island Basic Standard Deduction
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: less the amount of personal exemption allowed
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      max(
        0,
        if ri_pit_2026_supported_profile_applies:
          ri_pit_2026_profile_candidate_rhode_island_income
          - ri_pit_2026_profile_candidate_standard_deduction
          - ri_pit_2026_profile_candidate_exemption
        else:
          0
      )

ri_pit_2026_uncapped_child_and_dependent_care_credit_candidateus-ri/statute/44-30-2.6 · derived

Twenty-five percent of allowable federal child/dependent-care credit

name: ri_pit_2026_uncapped_child_and_dependent_care_credit_candidate
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Twenty-five percent of allowable federal child/dependent-care credit
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            twenty-five percent (25%) of the federal child and dependent care
            credit allowable
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_supported_profile_applies:
        ri_pit_2026_child_and_dependent_care_credit_rate
        * ri_pit_2026_federal_child_and_dependent_care_credit
      else:
        0

ri_pit_2026_all_held_credit_branches_absentus-ri/statute/44-30-2.6 (c) · derived

Explicit gate for every unsupported section 44-30-2.6(c)(3)(F) credit branch

name: ri_pit_2026_all_held_credit_branches_absent
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Explicit gate for every unsupported section 44-30-2.6(c)(3)(F) credit branch
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Property Tax Relief Credit
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Lead Paint Credit
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Historic Structures Tax Credit
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Motion Picture Productions Tax Credit
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Tax credits for contributions to Scholarship Organizations
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Stay Invested in RI Wavemaker Fellowship
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Rebuild Rhode Island
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Rhode Island Qualified Jobs Incentive Program
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: historic homeownership assistance act
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      not ri_pit_2026_has_property_tax_relief_credit
      and not ri_pit_2026_has_lead_paint_credit
      and not ri_pit_2026_has_historic_structures_credit
      and not ri_pit_2026_has_motion_picture_credit
      and not ri_pit_2026_has_scholarship_organization_credit
      and not ri_pit_2026_has_wavemaker_credit
      and not ri_pit_2026_has_rebuild_rhode_island_credit
      and not ri_pit_2026_has_qualified_jobs_credit
      and not ri_pit_2026_has_historic_homeownership_carryforward_credit

ri_pit_2026_bounded_credit_chain_appliesus-ri/statute/44-30-2.6 · derived

Ordinary schedule, sourcing, held-credit, and unambiguous-order gate

name: ri_pit_2026_bounded_credit_chain_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Ordinary schedule, sourcing, held-credit, and unambiguous-order gate
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-18
          excerpt: credit, against the Rhode Island personal income tax otherwise due
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: such credit shall not exceed the Rhode Island tax liability
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            In the event the Rhode Island earned-income credit allowed under
            paragraph (N)(1) of this section exceeds the amount of Rhode Island
            income tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_ordinary_other_state_credit_branch_applies
      and ri_pit_2026_all_held_credit_branches_absent
      and ri_pit_2026_nonrefundable_credit_order_is_unambiguous

ri_pit_2026_filing_status_is_validus-ri/statute/44-30-2.6 · derived

Exactly one section 44-30-2.6 filing-status class

name: ri_pit_2026_filing_status_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Exactly one section 44-30-2.6 filing-status class
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            married individuals filing joint returns, qualifying widow(er),
            every head of household, unmarried individuals, married individuals
            filing separate returns
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      (
        ri_pit_2026_is_single
        and not ri_pit_2026_is_married_filing_jointly
        and not ri_pit_2026_is_head_of_household
        and not ri_pit_2026_is_married_filing_separately
        and not ri_pit_2026_is_qualifying_surviving_spouse
      )
      or (
        not ri_pit_2026_is_single
        and ri_pit_2026_is_married_filing_jointly
        and not ri_pit_2026_is_head_of_household
        and not ri_pit_2026_is_married_filing_separately
        and not ri_pit_2026_is_qualifying_surviving_spouse
      )
      or (
        not ri_pit_2026_is_single
        and not ri_pit_2026_is_married_filing_jointly
        and ri_pit_2026_is_head_of_household
        and not ri_pit_2026_is_married_filing_separately
        and not ri_pit_2026_is_qualifying_surviving_spouse
      )
      or (
        not ri_pit_2026_is_single
        and not ri_pit_2026_is_married_filing_jointly
        and not ri_pit_2026_is_head_of_household
        and ri_pit_2026_is_married_filing_separately
        and not ri_pit_2026_is_qualifying_surviving_spouse
      )
      or (
        not ri_pit_2026_is_single
        and not ri_pit_2026_is_married_filing_jointly
        and not ri_pit_2026_is_head_of_household
        and not ri_pit_2026_is_married_filing_separately
        and ri_pit_2026_is_qualifying_surviving_spouse
      )

ri_pit_2026_nonrefundable_credit_order_is_unambiguousus-ri/statute/44-30-2.6 · derived

Typed hold when both separately capped nonrefundable credits are positive without TY2026 return-order authority

name: ri_pit_2026_nonrefundable_credit_order_is_unambiguous
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Typed hold when both separately capped nonrefundable credits are positive
  without TY2026 return-order authority
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-18
          excerpt: >-
            credit shall not exceed the proportion of the taxpayer’s Rhode
            Island personal income tax
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: such credit shall not exceed the Rhode Island tax liability
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_ordinary_aggregate_other_state_credit_candidate == 0
      or ri_pit_2026_uncapped_child_and_dependent_care_credit_candidate == 0

ri_pit_2026_supported_profile_appliesus-ri/statute/44-30-2.6 · derived

Fail-closed ordinary resident base profile with every held modification explicit

name: ri_pit_2026_supported_profile_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  Fail-closed ordinary resident base profile with every held modification
  explicit
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-5
          excerpt: Who is domiciled in this state
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            Nonresident alien individuals, estates and trusts are not eligible
            for standard deductions
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            including an individual’s distributive share of the amount of a
            pass-through entity’s loan forgiveness
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            a nonqualified withdrawal made from an account in the tuition
            savings program
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: the “contributions carryover” pursuant to subsection (c)(4)(iv)
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-1.1
          excerpt: >-
            exemption applies to works of art sold by the writers, composers,
            and artists who created them
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-25
          excerpt: family education account
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-25.1
          excerpt: medical savings account
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-17
          excerpt: >-
            Rhode Island fiduciary adjustment shall be the net amount of the
            modifications
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-15
          excerpt: >-
            any modification described in subsection (b), (c), or (d) of §
            44-30-12
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-87.1
          excerpt: A net operating loss deduction shall be allowed
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: The Federal income tax on lump-sum distributions
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            The Federal income tax on parents' election to report child's
            interest and dividends
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            The recapture of Federal tax credits that were previously claimed on
            Rhode Island return
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            The Federal tax for children under the age of 18 with investment
            income
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            At the election of an individual engaged in a farming business or
            fishing business
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: Federal averaging of farm income as determined in IRC section 1301
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            in the case of any investment in a Rhode Island opportunity zone by
            the taxpayer for at least seven (7) years
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            An individual may claim that subtract modification hereunder only
            once
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: Modification for taxable Social Security income
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            Modification of taxable retirement income from certain pension plans
            or annuities
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-2.6
          excerpt: >-
            no exemption shall be allowed under this section with respect to any
            individual unless the Taxpayer Identification Number of such
            individual is included
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_input_domain_is_valid
      and ri_pit_2026_filing_status_is_valid
      and ri_pit_2026_is_full_year_resident
      and not ri_pit_2026_is_nonresident_alien
      and not ri_pit_2026_has_multiple_or_pass_through_ppp_loans
      and not ri_pit_2026_has_nonqualified_tuition_withdrawal
      and not ri_pit_2026_has_prior_year_ri529_contribution_carryover
      and not ri_pit_2026_has_section_1_1_artist_exemption
      and not ri_pit_2026_has_family_education_account_modification
      and not ri_pit_2026_has_scituate_medical_savings_account_modification
      and not ri_pit_2026_has_fiduciary_adjustment
      and not ri_pit_2026_has_partnership_modification
      and not ri_pit_2026_has_rhode_island_net_operating_loss
      and not ri_pit_2026_has_federal_lump_sum_distribution_tax
      and not ri_pit_2026_has_parent_election_child_interest_and_dividends_tax
      and not ri_pit_2026_has_prior_federal_credit_recapture_tax
      and not ri_pit_2026_has_child_investment_income_tax
      and not ri_pit_2026_elects_farm_income_averaging
      and not ri_pit_2026_elects_fishing_income_averaging
      and not ri_pit_2026_has_multiple_or_mixed_ri_opportunity_zone_investments
      and ri_pit_2026_taxable_social_security_in_federal_agi == 0
      and ri_pit_2026_nonmilitary_taxable_pension_or_annuity == 0
      and (
        ri_pit_2026_is_married_filing_jointly
        or (
          ri_pit_2026_spouse_unreimbursed_organ_donation_expenses == 0
          and not ri_pit_2026_spouse_organ_transplantation_occurred_this_year
          and not ri_pit_2026_spouse_organ_donation_subtraction_not_previously_claimed
        )
      )
      and (
        ri_pit_2026_taxpayer_is_claimed_as_dependent
        or ri_pit_2026_all_exemption_tins_are_provided
      )

▸rulespec code

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Rules

ri_pit_pilot_income_tax_liability

Derived

source: R.I. Gen. Laws 44-30-2.6 table tax before nonrefundable credits

- name: ri_pit_pilot_income_tax_liability
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-2.6 table tax before nonrefundable credits
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: a tax determined in accordance with the following table
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ri_pit_pilot_schedule_tax

ri_pit_pilot_schedule_tax

Derived(c) in text ↖

source: R.I. Gen. Laws 44-30-2.6(c)(3)(A), supplied active indexed bracket base plus marginal tax

- name: ri_pit_pilot_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-2.6(c)(3)(A), supplied active indexed bracket base plus marginal tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              There is hereby imposed on the taxable income of married individuals filing joint
              returns, qualifying widow(er), every head of household, unmarried individuals, married
              individuals filing separate returns and bankruptcy estates, a tax determined in
              accordance with the following table
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              The dollar amount contained in subparagraphs 44-30-2.6(c)(3)(A), 44-30-2.6(c)(3)(B)
              and 44-30-2.6(c)(3)(C) shall be increased annually
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        ri_pit_pilot_supplied_bracket_base

        + ri_pit_pilot_supplied_marginal_rate * max(0, ri_pit_pilot_taxable_income -
        ri_pit_pilot_supplied_bracket_floor)

ri_pit_pilot_taxable_income

Derived(c) in text ↖

source: R.I. Gen. Laws 44-30-2.6(c)(3), taxable income after supplied deduction and exemption amounts

- name: ri_pit_pilot_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-2.6(c)(3), taxable income after supplied deduction and exemption amounts
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              “Rhode Island taxable income” means federal adjusted gross income as determined under
              the Internal Revenue Code, 26 U.S.C. § 1 et seq., and as modified for Rhode Island
              purposes pursuant to § 44-30-12 less the amount of Rhode Island Basic Standard
              Deduction allowed pursuant to subparagraph 44-30-2.6(c)(3)(B), and less the amount of
              personal exemption allowed pursuant to subparagraph 44-30-2.6(c)(3)(C)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        max(0, ri_pit_pilot_modified_adjusted_gross_income -
        ri_pit_pilot_supplied_deductions_and_exemptions)

ri_pit_2026_child_and_dependent_care_credit_rate

Parameter(c) in text ↖

source: R.I. Gen. Laws 44-30-2.6(c)(3)(F)(I)(g)

- name: ri_pit_2026_child_and_dependent_care_credit_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: R.I. Gen. Laws 44-30-2.6(c)(3)(F)(I)(g)
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              twenty-five percent (25%) of the federal child and dependent care credit allowable for
              the taxable year for federal purposes
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.25'

ri_pit_2026_earned_income_credit_rate

Parameter(c) in text ↖

source: R.I. Gen. Laws 44-30-2.6(c)(2)(N)(1)

- name: ri_pit_2026_earned_income_credit_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: R.I. Gen. Laws 44-30-2.6(c)(2)(N)(1)
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              For tax years beginning on or after January 1, 2024, a taxpayer entitled to a federal
              earned-income credit shall be allowed a Rhode Island earned-income credit equal to
              sixteen percent (16%)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.16'

ri_pit_2026_eighty_percent_allowed

Parameter

source: One twenty-percentage-point reduction

- name: ri_pit_2026_eighty_percent_allowed
  kind: parameter
  dtype: Rate
  period: Year
  source: One twenty-percentage-point reduction
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              reduced by the applicable percentage. The term “applicable percentage” means twenty
              (20) percentage points
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.8'

ri_pit_2026_sixty_percent_allowed

Parameter

source: Two twenty-percentage-point reductions

- name: ri_pit_2026_sixty_percent_allowed
  kind: parameter
  dtype: Rate
  period: Year
  source: Two twenty-percentage-point reductions
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              twenty (20) percentage points for each five thousand dollars ($5,000) (or fraction
              thereof)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.6'

ri_pit_2026_twenty_percent_allowed

Parameter

source: Four twenty-percentage-point reductions

- name: ri_pit_2026_twenty_percent_allowed
  kind: parameter
  dtype: Rate
  period: Year
  source: Four twenty-percentage-point reductions
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              twenty (20) percentage points for each five thousand dollars ($5,000) (or fraction
              thereof)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.2'

ri_pit_2026_bounded_child_and_dependent_care_credit_applied

Derived

source: Supported CDCC capped only on the unambiguous branch where the other-state candidate is zero

- name: ri_pit_2026_bounded_child_and_dependent_care_credit_applied
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Supported CDCC capped only on the unambiguous branch where the other-state candidate is zero
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: such credit shall not exceed the Rhode Island tax liability
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_bounded_credit_chain_applies:
          min(
            ri_pit_2026_uncapped_child_and_dependent_care_credit_candidate,
            max(
              0,
              ri_pit_2026_profile_candidate_schedule_tax
              - ri_pit_2026_ordinary_aggregate_other_state_credit_candidate
            )
          )
        else:
          0

ri_pit_2026_bounded_nonrefundable_eitc

Derived

source: EITC applied through remaining Rhode Island income tax

- name: ri_pit_2026_bounded_nonrefundable_eitc
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: EITC applied through remaining Rhode Island income tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Such credit shall not exceed the amount of the Rhode Island income tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_bounded_credit_chain_applies:
          min(
            ri_pit_2026_bounded_tax_before_eitc,
            ri_pit_2026_earned_income_credit_candidate
          )
        else:
          0

ri_pit_2026_bounded_refundable_eitc

Derived

source: Fully refundable post-2015 EITC excess

- name: ri_pit_2026_bounded_refundable_eitc
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Fully refundable post-2015 EITC excess
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              one hundred percent (100%) of the amount by which the Rhode Island earned-income
              credit exceeds the Rhode Island income tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_bounded_credit_chain_applies:
          max(
            0,
            ri_pit_2026_earned_income_credit_candidate
            - ri_pit_2026_bounded_tax_before_eitc
          )
        else:
          0

ri_pit_2026_bounded_tax_after_nonrefundable_credits

Derived

source: Remaining tax after supported nonrefundable credits and nonrefundable EITC

- name: ri_pit_2026_bounded_tax_after_nonrefundable_credits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Remaining tax after supported nonrefundable credits and nonrefundable EITC
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: In no event shall the tax imposed under this section be reduced to less than zero
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_bounded_credit_chain_applies:
          max(
            0,
            ri_pit_2026_bounded_tax_before_eitc
            - ri_pit_2026_bounded_nonrefundable_eitc
          )
        else:
          0

ri_pit_2026_deduction_and_exemption_allowed_percentage

Derived

source: Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment

- name: ri_pit_2026_deduction_and_exemption_allowed_percentage
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: Section 44-30-2.6 twenty-point steps using ADV 2025-22 TY2026 range and increment
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              twenty (20) percentage points for each five thousand dollars ($5,000) (or fraction
              thereof)
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: Phaseout increment (amount used in computing phaseout)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/guidance/tax/adv-2025-22/page-1
            excerpt: >-
              If income exceeds the range, the taxpayer cannot claim a standard deduction, personal
              or dependency exemption amount
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if not ri_pit_2026_supported_profile_applies:
          0
        elif ri_pit_2026_profile_candidate_rhode_island_income <= ri_pit_2026_phaseout_start:
          ri_pit_2026_full_allowed_percentage
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_first_step_ceiling:
          ri_pit_2026_eighty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_second_step_ceiling:
          ri_pit_2026_sixty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <=
        ri_pit_2026_phaseout_third_step_ceiling:
          ri_pit_2026_forty_percent_allowed
        elif ri_pit_2026_profile_candidate_rhode_island_income <= ri_pit_2026_phaseout_end:
          ri_pit_2026_twenty_percent_allowed
        else:
          0

ri_pit_2026_earned_income_credit_candidate

Derived

source: Sixteen percent of federal EITC before nonrefundable/refundable split

- name: ri_pit_2026_earned_income_credit_candidate
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Sixteen percent of federal EITC before nonrefundable/refundable split
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: sixteen percent (16%) of the federal earned-income credit
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_supported_profile_applies:
          ri_pit_2026_earned_income_credit_rate
          * ri_pit_2026_federal_earned_income_credit
        else:
          0

ri_pit_2026_exemption_before_phaseout

Derived(c) in text ↖

source: Section 44-30-2.6(c)(3)(C), dependent disallowance and exemption count

- name: ri_pit_2026_exemption_before_phaseout
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Section 44-30-2.6(c)(3)(C), dependent disallowance and exemption count
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              exemption amount means three thousand five hundred dollars ($3,500) multiplied by the
              number of exemptions allowed
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              with respect to whom a deduction under this section is allowable to another taxpayer
              for the same taxable year, the exemption amount applicable to such individual for such
              individual’s taxable year shall be zero
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if (
          ri_pit_2026_supported_profile_applies
          and not ri_pit_2026_taxpayer_is_claimed_as_dependent
        ):
          ri_pit_2026_exemption_unit
          * ri_pit_2026_pre_tcja_federal_exemption_count
        else:
          0

ri_pit_2026_forty_percent_allowed

Derived

source: Full percentage less three grounded twenty-percentage-point reductions

- name: ri_pit_2026_forty_percent_allowed
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: Full percentage less three grounded twenty-percentage-point reductions
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              twenty (20) percentage points for each five thousand dollars ($5,000) (or fraction
              thereof)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_full_allowed_percentage
        - ri_pit_2026_twenty_percent_allowed
        - ri_pit_2026_twenty_percent_allowed
        - ri_pit_2026_twenty_percent_allowed

ri_pit_2026_profile_candidate_taxable_income

Derived(c) in text ↖

source: R.I. Gen. Laws 44-30-2.6(c)(3)

- name: ri_pit_2026_profile_candidate_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-2.6(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              Rhode Island taxable income” means federal adjusted gross income as determined under
              the Internal Revenue Code, 26 U.S.C. § 1 et seq., and as modified for Rhode Island
              purposes pursuant to § 44-30-12 less the amount of Rhode Island Basic Standard
              Deduction
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: less the amount of personal exemption allowed
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        max(
          0,
          if ri_pit_2026_supported_profile_applies:
            ri_pit_2026_profile_candidate_rhode_island_income
            - ri_pit_2026_profile_candidate_standard_deduction
            - ri_pit_2026_profile_candidate_exemption
          else:
            0
        )

ri_pit_2026_uncapped_child_and_dependent_care_credit_candidate

Derived

source: Twenty-five percent of allowable federal child/dependent-care credit

- name: ri_pit_2026_uncapped_child_and_dependent_care_credit_candidate
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Twenty-five percent of allowable federal child/dependent-care credit
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: twenty-five percent (25%) of the federal child and dependent care credit allowable
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_supported_profile_applies:
          ri_pit_2026_child_and_dependent_care_credit_rate
          * ri_pit_2026_federal_child_and_dependent_care_credit
        else:
          0

ri_pit_2026_all_held_credit_branches_absent

Derived(c) in text ↖

source: Explicit gate for every unsupported section 44-30-2.6(c)(3)(F) credit branch

- name: ri_pit_2026_all_held_credit_branches_absent
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Explicit gate for every unsupported section 44-30-2.6(c)(3)(F) credit branch
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Property Tax Relief Credit
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Lead Paint Credit
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Historic Structures Tax Credit
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Motion Picture Productions Tax Credit
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Tax credits for contributions to Scholarship Organizations
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Stay Invested in RI Wavemaker Fellowship
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Rebuild Rhode Island
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Rhode Island Qualified Jobs Incentive Program
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: historic homeownership assistance act
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        not ri_pit_2026_has_property_tax_relief_credit
        and not ri_pit_2026_has_lead_paint_credit
        and not ri_pit_2026_has_historic_structures_credit
        and not ri_pit_2026_has_motion_picture_credit
        and not ri_pit_2026_has_scholarship_organization_credit
        and not ri_pit_2026_has_wavemaker_credit
        and not ri_pit_2026_has_rebuild_rhode_island_credit
        and not ri_pit_2026_has_qualified_jobs_credit
        and not ri_pit_2026_has_historic_homeownership_carryforward_credit

ri_pit_2026_bounded_credit_chain_applies

Derived

source: Ordinary schedule, sourcing, held-credit, and unambiguous-order gate

- name: ri_pit_2026_bounded_credit_chain_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Ordinary schedule, sourcing, held-credit, and unambiguous-order gate
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-18
            excerpt: credit, against the Rhode Island personal income tax otherwise due
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: such credit shall not exceed the Rhode Island tax liability
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              In the event the Rhode Island earned-income credit allowed under paragraph (N)(1) of
              this section exceeds the amount of Rhode Island income tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_ordinary_other_state_credit_branch_applies
        and ri_pit_2026_all_held_credit_branches_absent
        and ri_pit_2026_nonrefundable_credit_order_is_unambiguous

ri_pit_2026_filing_status_is_valid

Derived

source: Exactly one section 44-30-2.6 filing-status class

- name: ri_pit_2026_filing_status_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Exactly one section 44-30-2.6 filing-status class
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              married individuals filing joint returns, qualifying widow(er), every head of
              household, unmarried individuals, married individuals filing separate returns
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        (
          ri_pit_2026_is_single
          and not ri_pit_2026_is_married_filing_jointly
          and not ri_pit_2026_is_head_of_household
          and not ri_pit_2026_is_married_filing_separately
          and not ri_pit_2026_is_qualifying_surviving_spouse
        )
        or (
          not ri_pit_2026_is_single
          and ri_pit_2026_is_married_filing_jointly
          and not ri_pit_2026_is_head_of_household
          and not ri_pit_2026_is_married_filing_separately
          and not ri_pit_2026_is_qualifying_surviving_spouse
        )
        or (
          not ri_pit_2026_is_single
          and not ri_pit_2026_is_married_filing_jointly
          and ri_pit_2026_is_head_of_household
          and not ri_pit_2026_is_married_filing_separately
          and not ri_pit_2026_is_qualifying_surviving_spouse
        )
        or (
          not ri_pit_2026_is_single
          and not ri_pit_2026_is_married_filing_jointly
          and not ri_pit_2026_is_head_of_household
          and ri_pit_2026_is_married_filing_separately
          and not ri_pit_2026_is_qualifying_surviving_spouse
        )
        or (
          not ri_pit_2026_is_single
          and not ri_pit_2026_is_married_filing_jointly
          and not ri_pit_2026_is_head_of_household
          and not ri_pit_2026_is_married_filing_separately
          and ri_pit_2026_is_qualifying_surviving_spouse
        )

ri_pit_2026_nonrefundable_credit_order_is_unambiguous

Derived

source: Typed hold when both separately capped nonrefundable credits are positive without TY2026 return-order authority

- name: ri_pit_2026_nonrefundable_credit_order_is_unambiguous
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: >-
    Typed hold when both separately capped nonrefundable credits are positive without TY2026
    return-order authority
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-18
            excerpt: >-
              credit shall not exceed the proportion of the taxpayer’s Rhode Island personal income
              tax
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: such credit shall not exceed the Rhode Island tax liability
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_ordinary_aggregate_other_state_credit_candidate == 0
        or ri_pit_2026_uncapped_child_and_dependent_care_credit_candidate == 0

ri_pit_2026_supported_profile_applies

Derived

source: Fail-closed ordinary resident base profile with every held modification explicit

- name: ri_pit_2026_supported_profile_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Fail-closed ordinary resident base profile with every held modification explicit
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-5
            excerpt: Who is domiciled in this state
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              Nonresident alien individuals, estates and trusts are not eligible for standard
              deductions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              including an individual’s distributive share of the amount of a pass-through entity’s
              loan forgiveness
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: a nonqualified withdrawal made from an account in the tuition savings program
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: the “contributions carryover” pursuant to subsection (c)(4)(iv)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-1.1
            excerpt: >-
              exemption applies to works of art sold by the writers, composers, and artists who
              created them
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-25
            excerpt: family education account
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-25.1
            excerpt: medical savings account
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-17
            excerpt: Rhode Island fiduciary adjustment shall be the net amount of the modifications
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-15
            excerpt: any modification described in subsection (b), (c), or (d) of § 44-30-12
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-87.1
            excerpt: A net operating loss deduction shall be allowed
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: The Federal income tax on lump-sum distributions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: The Federal income tax on parents' election to report child's interest and dividends
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              The recapture of Federal tax credits that were previously claimed on Rhode Island
              return
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: The Federal tax for children under the age of 18 with investment income
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: At the election of an individual engaged in a farming business or fishing business
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: Federal averaging of farm income as determined in IRC section 1301
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              in the case of any investment in a Rhode Island opportunity zone by the taxpayer for
              at least seven (7) years
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: An individual may claim that subtract modification hereunder only once
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: Modification for taxable Social Security income
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: Modification of taxable retirement income from certain pension plans or annuities
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-2.6
            excerpt: >-
              no exemption shall be allowed under this section with respect to any individual unless
              the Taxpayer Identification Number of such individual is included
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_input_domain_is_valid
        and ri_pit_2026_filing_status_is_valid
        and ri_pit_2026_is_full_year_resident
        and not ri_pit_2026_is_nonresident_alien
        and not ri_pit_2026_has_multiple_or_pass_through_ppp_loans
        and not ri_pit_2026_has_nonqualified_tuition_withdrawal
        and not ri_pit_2026_has_prior_year_ri529_contribution_carryover
        and not ri_pit_2026_has_section_1_1_artist_exemption
        and not ri_pit_2026_has_family_education_account_modification
        and not ri_pit_2026_has_scituate_medical_savings_account_modification
        and not ri_pit_2026_has_fiduciary_adjustment
        and not ri_pit_2026_has_partnership_modification
        and not ri_pit_2026_has_rhode_island_net_operating_loss
        and not ri_pit_2026_has_federal_lump_sum_distribution_tax
        and not ri_pit_2026_has_parent_election_child_interest_and_dividends_tax
        and not ri_pit_2026_has_prior_federal_credit_recapture_tax
        and not ri_pit_2026_has_child_investment_income_tax
        and not ri_pit_2026_elects_farm_income_averaging
        and not ri_pit_2026_elects_fishing_income_averaging
        and not ri_pit_2026_has_multiple_or_mixed_ri_opportunity_zone_investments
        and ri_pit_2026_taxable_social_security_in_federal_agi == 0
        and ri_pit_2026_nonmilitary_taxable_pension_or_annuity == 0
        and (
          ri_pit_2026_is_married_filing_jointly
          or (
            ri_pit_2026_spouse_unreimbursed_organ_donation_expenses == 0
            and not ri_pit_2026_spouse_organ_transplantation_occurred_this_year
            and not ri_pit_2026_spouse_organ_donation_subtraction_not_previously_claimed
          )
        )
        and (
          ri_pit_2026_taxpayer_is_claimed_as_dependent
          or ri_pit_2026_all_exemption_tins_are_provided
        )

▸citations (30)

References

This rule cites 30 other rules.

RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 44-30-1inferredRI › Statutes › Title 44-30-2.6 › § 44-30-1
RI 44-30-2.6 § 44-30-2.7inferredRI › Statutes › Title 44-30-2.6 › § 44-30-2.7
RI 44-30-2.6 § 44-30-2.10inferredRI › Statutes › Title 44-30-2.6 › § 44-30-2.10
RI 44-30-2.6 § 62inferredRI › Statutes › Title 44-30-2.6 › § 62
RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 26inferredRI › Statutes › Title 44-30-2.6 › § 26
RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 1301inferredRI › Statutes › Title 44-30-2.6 › § 1301
RI 44-30-2.6 § 1301inferredRI › Statutes › Title 44-30-2.6 › § 1301
RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 151inferredRI › Statutes › Title 44-30-2.6 › § 151
RI 44-30-2.6 § 152inferredRI › Statutes › Title 44-30-2.6 › § 152
RI 44-30-2.6 § 44-30-2.6 (c)(3)(C)(II)inferredRI › Statutes › Title 44-30-2.6 › § 44-30-2.6 › (c)(3)(C)(II)
RI 44-30-2.6 § 44-30-2.6 (c)(3)(C)(I)inferredRI › Statutes › Title 44-30-2.6 › § 44-30-2.6 › (c)(3)(C)(I)
RI 44-30-2.6 § 44-30-12inferredRI › Statutes › Title 44-30-2.6 › § 44-30-12
RI 44-30-2.6 § 44-33-1inferredRI › Statutes › Title 44-30-2.6 › § 44-33-1
RI 44-30-2.6 § 44-30.3-1inferredRI › Statutes › Title 44-30-2.6 › § 44-30.3-1
RI 44-30-2.6 § 44-30-74inferredRI › Statutes › Title 44-30-2.6 › § 44-30-74
RI 44-30-2.6 § 44-33.2-1inferredRI › Statutes › Title 44-30-2.6 › § 44-33.2-1
RI 44-30-2.6 § 44-31.2-1inferredRI › Statutes › Title 44-30-2.6 › § 44-31.2-1
RI 44-30-2.6 § 42-64.26-1inferredRI › Statutes › Title 44-30-2.6 › § 42-64.26-1
RI 44-30-2.6 § 42-64.20-1inferredRI › Statutes › Title 44-30-2.6 › § 42-64.20-1
RI 44-30-2.6 § 44-48.3-1inferredRI › Statutes › Title 44-30-2.6 › § 44-48.3-1
RI 44-30-2.6 § 44-33.1-4inferredRI › Statutes › Title 44-30-2.6 › § 44-33.1-4
RI 44-30-2.6 § 44-33.1-4inferredRI › Statutes › Title 44-30-2.6 › § 44-33.1-4