us-ri/statute/44-30-12 — Rhode Island income of a resident individual

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us-ri/statute/44-30-12 — Rhode Island income of a resident individual · Axiom

(a)General. The Rhode Island income of a resident…∀ 1#

(a) General. The Rhode Island income of a resident individual means the individual’s adjusted gross income for federal income tax purposes, with the modifications specified in this section.

(b)Modifications increasing federal adjusted gross income.…∀ 2#

(b) Modifications increasing federal adjusted gross income. There shall be added to federal adjusted gross income:

(1) Interest income on obligations of any state, or its political subdivisions, other than Rhode Island or its political subdivisions;

(2) Interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States, but not of Rhode Island or its political subdivisions, to the extent exempted by the laws of the United States from federal income tax but not from state income taxes;

(3) The modification described in § 44-30-25(g);

(4)(i) The amount defined below of a nonqualified withdrawal made from an account in the tuition savings program pursuant to § 16-57-6.1. For purposes of this section, a nonqualified withdrawal is:

(A) A transfer or rollover to a qualified tuition program under Section 529 of the Internal Revenue Code, 26 U.S.C. § 529, other than to the tuition savings program referred to in § 16-57-6.1; and

(B) A withdrawal or distribution that is:

(I) Not applied on a timely basis to pay “qualified higher education expenses” as defined in § 16-57-3(12) of the beneficiary of the account from which the withdrawal is made;

(II) Not made for a reason referred to in § 16-57-6.1(e); or

(III) Not made in other circumstances for which an exclusion from tax made applicable by Section 529 of the Internal Revenue Code, 26 U.S.C. § 529, pertains if the transfer, rollover, withdrawal, or distribution is made within two (2) taxable years following the taxable year for which a contributions modification pursuant to subsection (c)(4) of this section is taken based on contributions to any tuition savings program account by the person who is the participant of the account at the time of the contribution, whether or not the person is the participant of the account at the time of the transfer, rollover, withdrawal, or distribution;

(ii)In the event of a nonqualified withdrawal under…#

(ii) In the event of a nonqualified withdrawal under subsection (b)(4)(i)(A) or (b)(4)(i)(B) of this section, there shall be added to the federal adjusted gross income of that person for the taxable year of the withdrawal an amount equal to the lesser of:

(A) The amount equal to the nonqualified withdrawal reduced by the sum of any administrative fee or penalty imposed under the tuition savings program in connection with the nonqualified withdrawal plus the earnings portion thereof, if any, includible in computing the person’s federal adjusted gross income for the taxable year; and

(B) The amount of the person’s contribution modification pursuant to subsection (c)(4) of this section for the person’s taxable year of the withdrawal and the two (2) prior taxable years less the amount of any nonqualified withdrawal for the two (2) prior taxable years included in computing the person’s Rhode Island income by application of this subsection for those years. Any amount added to federal adjusted gross income pursuant to this subdivision shall constitute Rhode Island income for residents, nonresidents, and part-year residents;

(5) The modification described in § 44-30-25.1(d)(3)(i);

(6) The amount equal to any unemployment compensation received but not included in federal adjusted gross income;

(7) The amount equal to the deduction allowed for sales tax paid for a purchase of a qualified motor vehicle as defined by the Internal Revenue Code § 164(a)(6);

(8) For any taxable year beginning on or after January 1, 2020, the amount of any Paycheck Protection Program loan forgiven for federal income tax purposes as authorized by the Coronavirus Aid, Relief, and Economic Security Act and/or the Consolidated Appropriations Act, 2021 and/or any other subsequent federal stimulus relief packages enacted by law, to the extent that the amount of the loan forgiven exceeds $250,000, including an individual’s distributive share of the amount of a pass-through entity’s loan forgiveness in excess of $250,000; and

(9) For the taxable year beginning on or before January 1, 2025, the amount of any income, deduction or allowance that would be subject to federal income tax but for the Congressional enactment of the One Big Beautiful Bill Act or any other similar Congressional enactment. The enactment of the One Big Beautiful Bill Act or any other similar Congressional enactment and any Internal Revenue Service changes to forms, regulations, and/or processing which go into effect during the current tax year or within six (6) months of the beginning of the next tax year shall be deemed grounds for the promulgation of emergency rules and regulations under § 42-35-2.10 to effectuate the purpose of preserving the Rhode Island tax base under Rhode Island law with respect to the One Big Beautiful Bill Act or any other similar Congressional enactment.

(1) Any interest income on obligations of the United States and its possessions to the extent includible in gross income for federal income tax purposes, and any interest or dividend income on obligations, or securities of any authority, commission, or instrumentality of the United States to the extent includible in gross income for federal income tax purposes but exempt from state income taxes under the laws of the United States; provided, that the amount to be subtracted shall in any case be reduced by any interest on indebtedness incurred or continued to purchase or carry obligations or securities the income of which is exempt from Rhode Island personal income tax, to the extent the interest has been deducted in determining federal adjusted gross income or taxable income;

(2) A modification described in § 44-30-25(f) or § 44-30-1.1(c)(1);

(3) The amount of any withdrawal or distribution from the “tuition savings program” referred to in § 16-57-6.1 that is included in federal adjusted gross income, other than a withdrawal or distribution or portion of a withdrawal or distribution that is a nonqualified withdrawal;

(4) Contributions made to an account under the tuition savings program, including the “contributions carryover” pursuant to subsection (c)(4)(iv) of this section, if any, subject to the following limitations, restrictions, and qualifications:

(i) The aggregate subtraction pursuant to this subdivision for any taxable year of the taxpayer shall not exceed five hundred dollars ($500) or one thousand dollars ($1,000) if a joint return;

(ii) The following shall not be considered contributions:

(A) Contributions made by any person to an account who is not a participant of the account at the time the contribution is made;

(B) Transfers or rollovers to an account from any other tuition savings program account or from any other “qualified tuition program” under section 529 of the Internal Revenue Code, 26 U.S.C. § 529; or

(iii) The subtraction pursuant to this subdivision shall not reduce the taxpayer’s federal adjusted gross income to less than zero (0);

(iv) The contributions carryover to a taxable year for purpose of this subdivision is the excess, if any, of the total amount of contributions actually made by the taxpayer to the tuition savings program for all preceding taxable years for which this subsection is effective over the sum of:

(A) The total of the subtractions under this subdivision allowable to the taxpayer for all such preceding taxable years; and

(B) That part of any remaining contribution carryover at the end of the taxable year which exceeds the amount of any nonqualified withdrawals during the year and the prior two (2) taxable years not included in the addition provided for in this subdivision for those years. Any such part shall be disregarded in computing the contributions carryover for any subsequent taxable year;

(v) For any taxable year for which a contributions carryover is applicable, the taxpayer shall include a computation of the carryover with the taxpayer’s Rhode Island personal income tax return for that year, and if for any taxable year on which the carryover is based the taxpayer filed a joint Rhode Island personal income tax return but filed a return on a basis other than jointly for a subsequent taxable year, the computation shall reflect how the carryover is being allocated between the prior joint filers;

(5) The modification described in § 44-30-25.1(d)(1);

(6) Amounts deemed taxable income to the taxpayer due to payment or provision of insurance benefits to a dependent, including a domestic partner pursuant to chapter 12 of title 36 or other coverage plan;

(7) Modification for organ transplantation.

(i) An individual may subtract up to ten thousand dollars ($10,000) from federal adjusted gross income if the individual, while living, donates one or more of their human organs to another human being for human organ transplantation, except that for purposes of this subsection, “human organ” means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. A subtract modification that is claimed hereunder may be claimed in the taxable year in which the human organ transplantation occurs.

(ii) An individual may claim that subtract modification hereunder only once, and the subtract modification may be claimed for only the following unreimbursed expenses that are incurred by the claimant and related to the claimant’s organ donation:

(A) Travel expenses.

(B) Lodging expenses.

(iii) The subtract modification hereunder may not be claimed by a part-time resident or a nonresident of this state;

(8) Modification for taxable Social Security income.

(i) For tax years beginning on or after January 1, 2016:

(B) A married individual filing jointly or individual filing qualifying widow(er) who has attained the age used for calculating full or unreduced Social Security retirement benefits whose joint federal adjusted gross income for the taxable year is less than one hundred thousand dollars ($100,000), an amount equal to the Social Security benefits includible in federal adjusted gross income.

(ii) Adjustment for inflation. The dollar amount contained in subsections (c)(8)(i)(A) and (c)(8)(i)(B) of this section shall be increased annually by an amount equal to:

(A) Such dollar amount contained in subsections (c)(8)(i)(A) and (c)(8)(i)(B) of this section adjusted for inflation using a base tax year of 2000, multiplied by;

(B) 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 which 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);

(9) Modification of taxable retirement income from certain pension plans or annuities.

(i) For tax years beginning on or after January 1, 2017, until the tax year beginning January 1, 2022, a modification shall be allowed for up to fifteen thousand dollars ($15,000), and for tax years beginning on or after January 1, 2023, until the tax year beginning January 1, 2024, a modification shall be allowed for up to twenty thousand dollars ($20,000), and for tax years beginning on or after January 1, 2025, a modification shall be allowed for up to fifty thousand dollars ($50,000), of taxable pension and/or annuity income that is included in federal adjusted gross income for the taxable year:

(A) For a person who has attained the age used for calculating full or unreduced Social Security retirement benefits who files a return as an unmarried individual, head of household, or married filing separate whose federal adjusted gross income for such taxable year is less than the amount used for the modification contained in subsection (c)(8)(i)(A) of this section an amount not to exceed $15,000 for tax years beginning on or after January 1, 2017, until the tax year beginning January 1, 2022, and an amount not to exceed twenty thousand dollars ($20,000) for tax years beginning on or after January 1, 2023, until the tax year beginning January 1, 2024, and an amount not to exceed fifty thousand dollars ($50,000) for tax years beginning on or after January 1, 2025, of taxable pension and/or annuity income includible in federal adjusted gross income; or

(B) For a married individual filing jointly or individual filing qualifying widow(er) who has attained the age used for calculating full or unreduced Social Security retirement benefits whose joint federal adjusted gross income for such taxable year is less than the amount used for the modification contained in subsection (c)(8)(i)(B) of this section an amount not to exceed $15,000 for tax years beginning on or after January 1, 2017, until the tax year beginning January 1, 2022, and an amount not to exceed twenty thousand dollars ($20,000) for tax years beginning on or after January 1, 2023, until the tax year beginning January 1, 2024, and an amount not to exceed fifty thousand dollars ($50,000) for tax years beginning on or after January 1, 2025, of taxable pension and/or annuity income includible in federal adjusted gross income.

(ii) Adjustment for inflation. The dollar amount contained by reference in subsections (c)(9)(i)(A) and (c)(9)(i)(B) of this section shall be increased annually for tax years beginning on or after January 1, 2018, by an amount equal to:

(A) Such dollar amount contained by reference in subsections (c)(9)(i)(A) and (c)(9)(i)(B) of this section adjusted for inflation using a base tax year of 2000, multiplied by;

(B) 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 which 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 a 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).

(vi)For tax years beginning on or after January 1, 2022,…#

(vi) For tax years beginning on or after January 1, 2022, the dollar amount contained by reference in subsection (c)(9)(i)(A) shall be adjusted to equal the dollar amount contained in subsection (c)(8)(i)(A), as adjusted for inflation, and the dollar amount contained by reference in subsection(c)(9)(i)(B) shall be adjusted to equal the dollar amount contained in subsection (c)(8)(i)(B), as adjusted for inflation;

(10) Modification for Rhode Island investment in opportunity zones. For purposes of a taxpayer’s state tax liability, in the case of any investment in a Rhode Island opportunity zone by the taxpayer for at least seven (7) years, a modification to income shall be allowed for the incremental difference between the benefit allowed under 26 U.S.C. § 1400Z-2(b)(2)(B)(iv) and the federal benefit allowed under 26 U.S.C. § 1400Z-2(c);

(11) Modification for military service pensions.

(i) For purposes of a taxpayer’s state tax liability, a modification to income shall be allowed as follows:

(A) For the tax years beginning on January 1, 2023, a taxpayer may subtract from federal adjusted gross income the taxpayer’s military service pension benefits included in federal adjusted gross income;

(ii) As used in this subsection, the term “military service” shall have the same meaning as set forth in 20 C.F.R. § 212.2;

(iii) At no time shall the modification allowed under this subsection alone or in conjunction with subsection (c)(9) exceed the amount of the military service pension received in the tax year for which the modification is claimed;

(12) Any rebate issued to the taxpayer pursuant to § 44-30-103 to the extent included in gross income for federal tax purposes; and

(13) For tax years beginning on or after January 1, 2025, in the case of a taxpayer that is licensed in accordance with chapters 28.6 and/or 28.11 of title 21, the amount equal to any expenditure that is eligible to be claimed as a federal income tax deduction but is disallowed under 26 U.S.C. § 280E.

(d) Modification for Rhode Island fiduciary adjustment. There shall be added to, or subtracted from, federal adjusted gross income (as the case may be) the taxpayer’s share, as beneficiary of an estate or trust, of the Rhode Island fiduciary adjustment determined under § 44-30-17.

(e) Partners. The amounts of modifications required to be made under this section by a partner, which relate to items of income or deduction of a partnership, shall be determined under § 44-30-15.

in view

Whole section

Encodings · 13

Encoded from this provision

us-ri/policy/income_tax/resident_core_liability_pipeline

ri_pit_2026_organ_donation_subtraction_capus-ri/statute/44-30-12 (c) · parameter

R.I. Gen. Laws 44-30-12(c)(7)(i)

name: ri_pit_2026_organ_donation_subtraction_cap
kind: parameter
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(c)(7)(i)
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: An individual may subtract up to ten thousand dollars ($10,000)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '10000'

ri_pit_2026_ppp_forgiveness_addition_thresholdus-ri/statute/44-30-12 (b) · parameter

R.I. Gen. Laws 44-30-12(b)(8)

name: ri_pit_2026_ppp_forgiveness_addition_threshold
kind: parameter
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(b)(8)
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: to the extent that the amount of the loan forgiven exceeds $250,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '250000'

ri_pit_2026_profile_candidate_organ_donation_subtractionus-ri/statute/44-30-12 (c) · derived

R.I. Gen. Laws 44-30-12(c)(7)

name: ri_pit_2026_profile_candidate_organ_donation_subtraction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(c)(7)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: subtract up to ten thousand dollars ($10,000)
      - path: versions[0].formula
        kind: unit
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: An individual may subtract up to ten thousand dollars ($10,000)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            may be claimed in the taxable year in which the human organ
            transplantation occurs
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: may claim that subtract modification hereunder only once
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            unreimbursed expenses that are incurred by the claimant and related
            to the claimant’s organ donation
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_supported_profile_applies:
        (
          if (
            ri_pit_2026_primary_taxpayer_organ_transplantation_occurred_this_year
            and ri_pit_2026_primary_taxpayer_organ_donation_subtraction_not_previously_claimed
          ):
            min(
              ri_pit_2026_organ_donation_subtraction_cap,
              ri_pit_2026_primary_taxpayer_unreimbursed_organ_donation_expenses
            )
          else:
            0
        )
        + (
          if (
            ri_pit_2026_is_married_filing_jointly
            and ri_pit_2026_spouse_organ_transplantation_occurred_this_year
            and ri_pit_2026_spouse_organ_donation_subtraction_not_previously_claimed
          ):
            min(
              ri_pit_2026_organ_donation_subtraction_cap,
              ri_pit_2026_spouse_unreimbursed_organ_donation_expenses
            )
          else:
            0
        )
      else:
        0

ri_pit_2026_profile_candidate_ri529_contribution_subtractionus-ri/statute/44-30-12 (c) · derived

R.I. Gen. Laws 44-30-12(c)(4), current-year-only branch

name: ri_pit_2026_profile_candidate_ri529_contribution_subtraction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(c)(4), current-year-only branch
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            shall not exceed five hundred dollars ($500) or one thousand dollars
            ($1,000) if a joint return
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            shall not reduce the taxpayer’s federal adjusted gross income to
            less than zero (0)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_supported_profile_applies:
        min(
          ri_pit_2026_current_year_ri529_contributions,
          (
            if ri_pit_2026_is_married_filing_jointly:
              ri_pit_2026_ri529_joint_contribution_cap
            else:
              ri_pit_2026_ri529_single_contribution_cap
          ),
          max(0, ri_pit_2026_federal_adjusted_gross_income)
        )
      else:
        0

ri_pit_2026_profile_candidate_statutory_additionsus-ri/statute/44-30-12 (b) · derived

R.I. Gen. Laws 44-30-12(b)(1), (2), (6), (7), and (8)

name: ri_pit_2026_profile_candidate_statutory_additions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(b)(1), (2), (6), (7), and (8)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            Interest income on obligations of any state, or its political
            subdivisions, other than Rhode Island
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            Interest or dividend income on obligations or securities of any
            authority, commission, or instrumentality of the United States
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            unemployment compensation received but not included in federal
            adjusted gross income
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            deduction allowed for sales tax paid for a purchase of a qualified
            motor vehicle
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: amount of the loan forgiven exceeds $250,000
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_supported_profile_applies:
        ri_pit_2026_non_rhode_island_obligation_interest
        + ri_pit_2026_federally_exempt_us_instrumentality_income_state_taxable
        + ri_pit_2026_unemployment_compensation_excluded_from_federal_agi
        + ri_pit_2026_qualified_motor_vehicle_sales_tax_deduction
        + max(
          0,
          ri_pit_2026_ppp_loan_forgiveness
          - ri_pit_2026_ppp_forgiveness_addition_threshold
        )
      else:
        0

ri_pit_2026_ri529_joint_contribution_capus-ri/statute/44-30-12 (c) · parameter

R.I. Gen. Laws 44-30-12(c)(4)(i)

name: ri_pit_2026_ri529_joint_contribution_cap
kind: parameter
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(c)(4)(i)
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: one thousand dollars ($1,000) if a joint return
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '1000'

ri_pit_2026_ri529_single_contribution_capus-ri/statute/44-30-12 (c) · parameter

R.I. Gen. Laws 44-30-12(c)(4)(i)

name: ri_pit_2026_ri529_single_contribution_cap
kind: parameter
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(c)(4)(i)
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: shall not exceed five hundred dollars ($500)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '500'

ri_pit_2026_profile_candidate_other_statutory_subtractionsus-ri/statute/44-30-12 (c) · derived

R.I. Gen. Laws 44-30-12(c)(3), (6), (10), (11), (12), and (13)

name: ri_pit_2026_profile_candidate_other_statutory_subtractions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(c)(3), (6), (10), (11), (12), and (13)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: withdrawal or distribution from the “tuition savings program”
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: insurance benefits to a dependent, including a domestic partner
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            incremental difference between the benefit allowed under 26 U.S.C. §
            1400Z-2(b)(2)(B)(iv) and the federal benefit allowed under 26 U.S.C.
            § 1400Z-2(c)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            investment in a Rhode Island opportunity zone by the taxpayer for at
            least seven (7) years
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            military service pension benefits included in federal adjusted gross
            income
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            Any rebate issued to the taxpayer pursuant to § 44-30-103 to the
            extent included in gross income
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            expenditure that is eligible to be claimed as a federal income tax
            deduction but is disallowed under 26 U.S.C. § 280E
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            taxpayer that is licensed in accordance with chapters 28.6 and/or
            28.11 of title 21
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_supported_profile_applies:
        ri_pit_2026_ri_tuition_distribution_in_federal_agi
        + ri_pit_2026_taxable_dependent_insurance_benefits
        + (
          if ri_pit_2026_sole_ri_opportunity_zone_investment_held_at_least_seven_years:
            max(
              0,
              ri_pit_2026_sole_ri_opportunity_zone_investment_federal_benefit_b2biv
              - ri_pit_2026_sole_ri_opportunity_zone_investment_federal_benefit_c
            )
          else:
            0
        )
        + ri_pit_2026_military_service_pension_in_federal_agi
        + ri_pit_2026_child_rebate_in_federal_agi
        + (
          if ri_pit_2026_is_licensed_for_section_280e_subtraction:
            ri_pit_2026_federal_deduction_eligible_expenditures_disallowed_by_280e
          else:
            0
        )
      else:
        0

ri_pit_2026_profile_candidate_rhode_island_incomeus-ri/statute/44-30-12 (a) · derived

R.I. Gen. Laws 44-30-12(a)

name: ri_pit_2026_profile_candidate_rhode_island_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            adjusted gross income for federal income tax purposes, with the
            modifications specified in this section
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_supported_profile_applies:
        ri_pit_2026_federal_adjusted_gross_income
        + ri_pit_2026_profile_candidate_statutory_additions
        - ri_pit_2026_profile_candidate_statutory_subtractions
      else:
        0

ri_pit_2026_profile_candidate_statutory_subtractionsus-ri/statute/44-30-12 (c) · derived

Sum of supported section 44-30-12(c) branches

name: ri_pit_2026_profile_candidate_statutory_subtractions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Sum of supported section 44-30-12(c) branches
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: There shall be subtracted from federal adjusted gross income
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ri_pit_2026_profile_candidate_us_obligation_subtraction
      + ri_pit_2026_profile_candidate_ri529_contribution_subtraction
      + ri_pit_2026_profile_candidate_organ_donation_subtraction
      + ri_pit_2026_profile_candidate_other_statutory_subtractions

ri_pit_2026_profile_candidate_us_obligation_subtractionus-ri/statute/44-30-12 (c) · derived

R.I. Gen. Laws 44-30-12(c)(1)

name: ri_pit_2026_profile_candidate_us_obligation_subtraction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: R.I. Gen. Laws 44-30-12(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            Any interest income on obligations of the United States and its
            possessions to the extent includible in gross income for federal
            income tax purposes
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: >-
            reduced by any interest on indebtedness incurred or continued to
            purchase or carry obligations or securities
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ri_pit_2026_supported_profile_applies:
        max(
          0,
          ri_pit_2026_qualifying_us_obligation_income_in_federal_agi
          - ri_pit_2026_related_interest_expense_deducted_federally
        )
      else:
        0

ri_pit_2026_input_domain_is_validus-ri/statute/44-30-12 · derived

Fail-closed nonnegative-domain guard for unsigned raw inputs

name: ri_pit_2026_input_domain_is_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Fail-closed nonnegative-domain guard for unsigned raw inputs
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: There shall be added to federal adjusted gross income
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-12
          excerpt: There shall be subtracted from federal adjusted gross income
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ri/statute/44-30-18
          excerpt: >-
            aggregate of net income taxes imposed on him or her for the taxable
            year by other states
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      ri_pit_2026_non_rhode_island_obligation_interest >= 0

      and ri_pit_2026_federally_exempt_us_instrumentality_income_state_taxable
      >= 0

      and ri_pit_2026_unemployment_compensation_excluded_from_federal_agi >= 0

      and ri_pit_2026_qualified_motor_vehicle_sales_tax_deduction >= 0

      and ri_pit_2026_ppp_loan_forgiveness >= 0

      and ri_pit_2026_qualifying_us_obligation_income_in_federal_agi >= 0

      and ri_pit_2026_related_interest_expense_deducted_federally >= 0

      and ri_pit_2026_ri_tuition_distribution_in_federal_agi >= 0

      and ri_pit_2026_current_year_ri529_contributions >= 0

      and ri_pit_2026_taxable_dependent_insurance_benefits >= 0

      and ri_pit_2026_primary_taxpayer_unreimbursed_organ_donation_expenses >= 0

      and ri_pit_2026_spouse_unreimbursed_organ_donation_expenses >= 0

      and ri_pit_2026_sole_ri_opportunity_zone_investment_federal_benefit_b2biv
      >= 0

      and ri_pit_2026_sole_ri_opportunity_zone_investment_federal_benefit_c >= 0

      and ri_pit_2026_military_service_pension_in_federal_agi >= 0

      and ri_pit_2026_child_rebate_in_federal_agi >= 0

      and ri_pit_2026_federal_deduction_eligible_expenditures_disallowed_by_280e
      >= 0

      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_pre_tcja_federal_exemption_count >= 0

      and ri_pit_2026_aggregate_other_state_net_income_taxes >= 0

      and ri_pit_2026_other_states_property_income >= 0

      and ri_pit_2026_other_states_property_deductions >= 0

      and ri_pit_2026_other_states_business_income >= 0

      and ri_pit_2026_other_states_business_deductions >= 0

      and ri_pit_2026_other_states_gambling_winnings >= 0

      and ri_pit_2026_other_states_gambling_deductions >= 0

      and ri_pit_2026_other_states_business_intangible_income >= 0

      and ri_pit_2026_other_states_business_intangible_deductions >= 0

      and ri_pit_2026_other_states_related_ri_additions >= 0

      and ri_pit_2026_other_states_related_ri_subtractions >= 0

      and ri_pit_2026_federal_earned_income_credit >= 0

      and ri_pit_2026_federal_child_and_dependent_care_credit >= 0

ri_pit_2026_supported_profile_appliesus-ri/statute/44-30-12 · 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

Shown source

policies/income_tax

Displaying the canonical repository encoding.

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Rules

ri_pit_2026_organ_donation_subtraction_cap

Parameter(c) in text ↖

source: R.I. Gen. Laws 44-30-12(c)(7)(i)

- name: ri_pit_2026_organ_donation_subtraction_cap
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(c)(7)(i)
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: An individual may subtract up to ten thousand dollars ($10,000)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '10000'

ri_pit_2026_ppp_forgiveness_addition_threshold

Parameter(b) in text ↖

source: R.I. Gen. Laws 44-30-12(b)(8)

- name: ri_pit_2026_ppp_forgiveness_addition_threshold
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(b)(8)
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: to the extent that the amount of the loan forgiven exceeds $250,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '250000'

ri_pit_2026_profile_candidate_organ_donation_subtraction

Derived(c) in text ↖

source: R.I. Gen. Laws 44-30-12(c)(7)

- name: ri_pit_2026_profile_candidate_organ_donation_subtraction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(c)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: subtract up to ten thousand dollars ($10,000)
        - path: versions[0].formula
          kind: unit
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: An individual may subtract up to ten thousand dollars ($10,000)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: may be claimed in the taxable year in which the human organ transplantation occurs
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: may claim that subtract modification hereunder only once
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              unreimbursed expenses that are incurred by the claimant and related to the claimant’s
              organ donation
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_supported_profile_applies:
          (
            if (
              ri_pit_2026_primary_taxpayer_organ_transplantation_occurred_this_year
              and ri_pit_2026_primary_taxpayer_organ_donation_subtraction_not_previously_claimed
            ):
              min(
                ri_pit_2026_organ_donation_subtraction_cap,
                ri_pit_2026_primary_taxpayer_unreimbursed_organ_donation_expenses
              )
            else:
              0
          )
          + (
            if (
              ri_pit_2026_is_married_filing_jointly
              and ri_pit_2026_spouse_organ_transplantation_occurred_this_year
              and ri_pit_2026_spouse_organ_donation_subtraction_not_previously_claimed
            ):
              min(
                ri_pit_2026_organ_donation_subtraction_cap,
                ri_pit_2026_spouse_unreimbursed_organ_donation_expenses
              )
            else:
              0
          )
        else:
          0

ri_pit_2026_profile_candidate_ri529_contribution_subtraction

Derived(c) in text ↖

source: R.I. Gen. Laws 44-30-12(c)(4), current-year-only branch

- name: ri_pit_2026_profile_candidate_ri529_contribution_subtraction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(c)(4), current-year-only branch
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              shall not exceed five hundred dollars ($500) or one thousand dollars ($1,000) if a
              joint return
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: shall not reduce the taxpayer’s federal adjusted gross income to less than zero (0)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_supported_profile_applies:
          min(
            ri_pit_2026_current_year_ri529_contributions,
            (
              if ri_pit_2026_is_married_filing_jointly:
                ri_pit_2026_ri529_joint_contribution_cap
              else:
                ri_pit_2026_ri529_single_contribution_cap
            ),
            max(0, ri_pit_2026_federal_adjusted_gross_income)
          )
        else:
          0

ri_pit_2026_profile_candidate_statutory_additions

Derived(b) in text ↖

source: R.I. Gen. Laws 44-30-12(b)(1), (2), (6), (7), and (8)

- name: ri_pit_2026_profile_candidate_statutory_additions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(b)(1), (2), (6), (7), and (8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              Interest income on obligations of any state, or its political subdivisions, other than
              Rhode Island
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              Interest or dividend income on obligations or securities of any authority, commission,
              or instrumentality of the United States
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: unemployment compensation received but not included in federal adjusted gross income
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: deduction allowed for sales tax paid for a purchase of a qualified motor vehicle
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: amount of the loan forgiven exceeds $250,000
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_supported_profile_applies:
          ri_pit_2026_non_rhode_island_obligation_interest
          + ri_pit_2026_federally_exempt_us_instrumentality_income_state_taxable
          + ri_pit_2026_unemployment_compensation_excluded_from_federal_agi
          + ri_pit_2026_qualified_motor_vehicle_sales_tax_deduction
          + max(
            0,
            ri_pit_2026_ppp_loan_forgiveness
            - ri_pit_2026_ppp_forgiveness_addition_threshold
          )
        else:
          0

ri_pit_2026_ri529_joint_contribution_cap

Parameter(c) in text ↖

source: R.I. Gen. Laws 44-30-12(c)(4)(i)

- name: ri_pit_2026_ri529_joint_contribution_cap
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(c)(4)(i)
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: one thousand dollars ($1,000) if a joint return
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '1000'

ri_pit_2026_ri529_single_contribution_cap

Parameter(c) in text ↖

source: R.I. Gen. Laws 44-30-12(c)(4)(i)

- name: ri_pit_2026_ri529_single_contribution_cap
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(c)(4)(i)
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: shall not exceed five hundred dollars ($500)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '500'

ri_pit_2026_profile_candidate_other_statutory_subtractions

Derived(c) in text ↖

source: R.I. Gen. Laws 44-30-12(c)(3), (6), (10), (11), (12), and (13)

- name: ri_pit_2026_profile_candidate_other_statutory_subtractions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(c)(3), (6), (10), (11), (12), and (13)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: withdrawal or distribution from the “tuition savings program”
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: insurance benefits to a dependent, including a domestic partner
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              incremental difference between the benefit allowed under 26 U.S.C. §
              1400Z-2(b)(2)(B)(iv) and the federal benefit allowed under 26 U.S.C. § 1400Z-2(c)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              investment in a Rhode Island opportunity zone by the taxpayer for at least seven (7)
              years
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: military service pension benefits included in federal adjusted gross income
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              Any rebate issued to the taxpayer pursuant to § 44-30-103 to the extent included in
              gross income
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              expenditure that is eligible to be claimed as a federal income tax deduction but is
              disallowed under 26 U.S.C. § 280E
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: taxpayer that is licensed in accordance with chapters 28.6 and/or 28.11 of title 21
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_supported_profile_applies:
          ri_pit_2026_ri_tuition_distribution_in_federal_agi
          + ri_pit_2026_taxable_dependent_insurance_benefits
          + (
            if ri_pit_2026_sole_ri_opportunity_zone_investment_held_at_least_seven_years:
              max(
                0,
                ri_pit_2026_sole_ri_opportunity_zone_investment_federal_benefit_b2biv
                - ri_pit_2026_sole_ri_opportunity_zone_investment_federal_benefit_c
              )
            else:
              0
          )
          + ri_pit_2026_military_service_pension_in_federal_agi
          + ri_pit_2026_child_rebate_in_federal_agi
          + (
            if ri_pit_2026_is_licensed_for_section_280e_subtraction:
              ri_pit_2026_federal_deduction_eligible_expenditures_disallowed_by_280e
            else:
              0
          )
        else:
          0

ri_pit_2026_profile_candidate_rhode_island_income

Derived(a) in text ↖

source: R.I. Gen. Laws 44-30-12(a)

- name: ri_pit_2026_profile_candidate_rhode_island_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              adjusted gross income for federal income tax purposes, with the modifications
              specified in this section
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_supported_profile_applies:
          ri_pit_2026_federal_adjusted_gross_income
          + ri_pit_2026_profile_candidate_statutory_additions
          - ri_pit_2026_profile_candidate_statutory_subtractions
        else:
          0

ri_pit_2026_profile_candidate_statutory_subtractions

Derived(c) in text ↖

source: Sum of supported section 44-30-12(c) branches

- name: ri_pit_2026_profile_candidate_statutory_subtractions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Sum of supported section 44-30-12(c) branches
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: There shall be subtracted from federal adjusted gross income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_profile_candidate_us_obligation_subtraction
        + ri_pit_2026_profile_candidate_ri529_contribution_subtraction
        + ri_pit_2026_profile_candidate_organ_donation_subtraction
        + ri_pit_2026_profile_candidate_other_statutory_subtractions

ri_pit_2026_profile_candidate_us_obligation_subtraction

Derived(c) in text ↖

source: R.I. Gen. Laws 44-30-12(c)(1)

- name: ri_pit_2026_profile_candidate_us_obligation_subtraction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: R.I. Gen. Laws 44-30-12(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              Any interest income on obligations of the United States and its possessions to the
              extent includible in gross income for federal income tax purposes
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: >-
              reduced by any interest on indebtedness incurred or continued to purchase or carry
              obligations or securities
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ri_pit_2026_supported_profile_applies:
          max(
            0,
            ri_pit_2026_qualifying_us_obligation_income_in_federal_agi
            - ri_pit_2026_related_interest_expense_deducted_federally
          )
        else:
          0

ri_pit_2026_input_domain_is_valid

Derived

source: Fail-closed nonnegative-domain guard for unsigned raw inputs

- name: ri_pit_2026_input_domain_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Fail-closed nonnegative-domain guard for unsigned raw inputs
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: There shall be added to federal adjusted gross income
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-12
            excerpt: There shall be subtracted from federal adjusted gross income
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ri/statute/44-30-18
            excerpt: >-
              aggregate of net income taxes imposed on him or her for the taxable year by other
              states
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ri_pit_2026_non_rhode_island_obligation_interest >= 0
        and ri_pit_2026_federally_exempt_us_instrumentality_income_state_taxable >= 0
        and ri_pit_2026_unemployment_compensation_excluded_from_federal_agi >= 0
        and ri_pit_2026_qualified_motor_vehicle_sales_tax_deduction >= 0
        and ri_pit_2026_ppp_loan_forgiveness >= 0
        and ri_pit_2026_qualifying_us_obligation_income_in_federal_agi >= 0
        and ri_pit_2026_related_interest_expense_deducted_federally >= 0
        and ri_pit_2026_ri_tuition_distribution_in_federal_agi >= 0
        and ri_pit_2026_current_year_ri529_contributions >= 0
        and ri_pit_2026_taxable_dependent_insurance_benefits >= 0
        and ri_pit_2026_primary_taxpayer_unreimbursed_organ_donation_expenses >= 0
        and ri_pit_2026_spouse_unreimbursed_organ_donation_expenses >= 0
        and ri_pit_2026_sole_ri_opportunity_zone_investment_federal_benefit_b2biv >= 0
        and ri_pit_2026_sole_ri_opportunity_zone_investment_federal_benefit_c >= 0
        and ri_pit_2026_military_service_pension_in_federal_agi >= 0
        and ri_pit_2026_child_rebate_in_federal_agi >= 0
        and ri_pit_2026_federal_deduction_eligible_expenditures_disallowed_by_280e >= 0
        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_pre_tcja_federal_exemption_count >= 0
        and ri_pit_2026_aggregate_other_state_net_income_taxes >= 0
        and ri_pit_2026_other_states_property_income >= 0
        and ri_pit_2026_other_states_property_deductions >= 0
        and ri_pit_2026_other_states_business_income >= 0
        and ri_pit_2026_other_states_business_deductions >= 0
        and ri_pit_2026_other_states_gambling_winnings >= 0
        and ri_pit_2026_other_states_gambling_deductions >= 0
        and ri_pit_2026_other_states_business_intangible_income >= 0
        and ri_pit_2026_other_states_business_intangible_deductions >= 0
        and ri_pit_2026_other_states_related_ri_additions >= 0
        and ri_pit_2026_other_states_related_ri_subtractions >= 0
        and ri_pit_2026_federal_earned_income_credit >= 0
        and ri_pit_2026_federal_child_and_dependent_care_credit >= 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 (21)

References

This rule cites 21 other rules.

RI 44-30-12 § 44-30-25 (g)inferredRI › Statutes › Title 44-30-12 › § 44-30-25 › (g)
RI 44-30-12 § 16-57-6.1inferredRI › Statutes › Title 44-30-12 › § 16-57-6.1
RI 44-30-12 § 529inferredRI › Statutes › Title 44-30-12 › § 529
RI 44-30-12 § 16-57-6.1inferredRI › Statutes › Title 44-30-12 › § 16-57-6.1
RI 44-30-12 § 16-57-6.1 (e)inferredRI › Statutes › Title 44-30-12 › § 16-57-6.1 › (e)
RI 44-30-12 § 529inferredRI › Statutes › Title 44-30-12 › § 529
RI 44-30-12 § 44-30-25.1 (d)(3)(i)inferredRI › Statutes › Title 44-30-12 › § 44-30-25.1 › (d)(3)(i)
RI 44-30-12 § 164 (a)(6)inferredRI › Statutes › Title 44-30-12 › § 164 › (a)(6)
RI 44-30-12 § 42-35-2.10inferredRI › Statutes › Title 44-30-12 › § 42-35-2.10
RI 44-30-12 § 44-30-25 (f)inferredRI › Statutes › Title 44-30-12 › § 44-30-25 › (f)
RI 44-30-12 § 44-30-1.1 (c)(1)inferredRI › Statutes › Title 44-30-12 › § 44-30-1.1 › (c)(1)
RI 44-30-12 § 16-57-6.1inferredRI › Statutes › Title 44-30-12 › § 16-57-6.1
RI 44-30-12 § 529inferredRI › Statutes › Title 44-30-12 › § 529
RI 44-30-12 § 44-30-25.1 (d)(1)inferredRI › Statutes › Title 44-30-12 › § 44-30-25.1 › (d)(1)
RI 44-30-12 § 1400Z-2 (b)(2)(B)(iv)inferredRI › Statutes › Title 44-30-12 › § 1400Z-2 › (b)(2)(B)(iv)
RI 44-30-12 § 1400Z-2 (c)inferredRI › Statutes › Title 44-30-12 › § 1400Z-2 › (c)
RI 44-30-12 § 212.2inferredRI › Statutes › Title 44-30-12 › § 212.2
RI 44-30-12 § 44-30-103inferredRI › Statutes › Title 44-30-12 › § 44-30-103
RI 44-30-12 § 280EinferredRI › Statutes › Title 44-30-12 › § 280E
RI 44-30-12 § 44-30-17inferredRI › Statutes › Title 44-30-12 › § 44-30-17
RI 44-30-12 § 44-30-15inferredRI › Statutes › Title 44-30-12 › § 44-30-15