2022 -- H 7382

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LC004622

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2022

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A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

     

     Introduced By: Representatives Vella-Wilkinson, Noret, McEntee, Williams, Azzinaro,
Casimiro, and Kazarian

     Date Introduced: February 09, 2022

     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 hereby

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amended by adding thereto the following section:

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     44-30-12.1. Rhode Island income of a resident individual serving in the national

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guard.

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     (a) The term national guard shall have the same meaning as defined in 32 U.S.C. §101.

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     (b) For purposes of a state tax liability, a taxpayer serving in the national guard may

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subtract from federal adjusted gross income up to fifty percent (50%) of the taxpayer’s income

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earned for medically related service during a pandemic declared by the World Health Organization

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included in federal adjusted gross income.

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     SECTION 2. This act shall take effect upon passage.

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LC004622

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - PERSONAL INCOME TAX

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     This act would provide for an income tax deduction for a taxpayer serving in the national

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guard at an amount up to fifty percent (50%) of the taxpayer's income earned for medically related

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service during a pandemic.

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     This act would take effect upon passage.

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LC004622

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