2022 -- H 7382 | |
======== | |
LC004622 | |
======== | |
STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2022 | |
____________ | |
A N A C T | |
RELATING TO TAXATION - PERSONAL INCOME TAX | |
| |
Introduced By: Representatives Vella-Wilkinson, Noret, McEntee, Williams, Azzinaro, | |
Date Introduced: February 09, 2022 | |
Referred To: House Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is hereby |
2 | amended by adding thereto the following section: |
3 | 44-30-12.1. Rhode Island income of a resident individual serving in the national |
4 | guard. |
5 | (a) The term national guard shall have the same meaning as defined in 32 U.S.C. §101. |
6 | (b) For purposes of a state tax liability, a taxpayer serving in the national guard may |
7 | subtract from federal adjusted gross income up to fifty percent (50%) of the taxpayer’s income |
8 | earned for medically related service during a pandemic declared by the World Health Organization |
9 | included in federal adjusted gross income. |
10 | SECTION 2. This act shall take effect upon passage. |
======== | |
LC004622 | |
======== | |
| |
EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION - PERSONAL INCOME TAX | |
*** | |
1 | This act would provide for an income tax deduction for a taxpayer serving in the national |
2 | guard at an amount up to fifty percent (50%) of the taxpayer's income earned for medically related |
3 | service during a pandemic. |
4 | This act would take effect upon passage. |
======== | |
LC004622 | |
======== | |
| LC004622 - Page 2 of 2 |