2017 -- H 5254

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LC000847

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2017

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A N   A C T

RELATING TO TAXATION -- PERSONAL INCOME--MILITARY SURVIVOR BENEFITS

     

     Introduced By: Representatives Lancia, Vella-Wilkinson, McLaughlin, Azzinaro, and
Tobon

     Date Introduced: January 26, 2017

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is

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hereby amended by adding thereto the following section:

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     44-30-26.1. Military survivor benefits.

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     Survivor benefits received by a widow or widower by virtue of a deceased spouse's

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military service shall be exempt from taxation.

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- PERSONAL INCOME--MILITARY SURVIVOR BENEFITS

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     This act would exempt from income tax any survivor benefits received by a widow or

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widower by virtue of a deceased spouse's military service.

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     This act would take effect upon passage.

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