Chapter 007

2007 -- H 5114

Enacted 03/27/07





     Introduced By: Representatives Fox, Church, Naughton, Crowley, and Dennigan

     Date Introduced: January 18, 2007


It is enacted by the General Assembly as follows:


     SECTION 1. Section 44-30-5 of the General Laws in Chapter 44-30 entitled "Personal

Income Tax" is hereby amended to read as follows:


     44-30-5. "Resident" and "nonresident" defined. -- (a) Resident individual. - A resident

individual means an individual:

      (1) Who is domiciled in this state. In determining the domicile of an individual, the

geographic location of professional advisors selected by an individual, including without

limitation advisors who render medical, financial, legal, insurance, fiduciary or investment

services, as well as charitable contributions to Rhode Island organizations, shall not be taken into


      (2) Who is not domiciled in this state but maintains a permanent place of abode in this

state and is in this state for an aggregate of more than one hundred eighty-three (183) days of the

taxable year, unless the individual is in the armed forces of the United States.

      (b) Nonresident individual. - A nonresident individual means an individual who is not a


      (c) Resident estate or trust. - A resident estate or trust means:

      (1) The estate of a decedent who at his or her death was a resident individual in this state.

      (2) A revocable trust which becomes irrevocable upon the occurrence of any event

(including death) which terminates a person's power to revoke, but only after the event, and only

if the person having the power to revoke was a Rhode Island resident individual at the time of the


      (3) A trust created by will of a decedent who at his or her death was a resident individual

in this state.

      (4) An irrevocable trust created by or consisting of property contributed by a person who

is a resident individual in this state at the time the trust was created or the property contributed

(A) while the person is alive and a resident individual in this state, and (B) after the person's death

if the person died a resident individual of this state.

      (5) In subdivisions (2), (3), and (4) of this subsection the trust shall be a resident trust

only to the extent that the beneficiaries are Rhode Island resident individuals, subject to such

regulations as may be promulgated by the tax administrator.

      (d) Nonresident estate or trust. A nonresident estate or trust means an estate or trust that

is not resident.

      (e) Cross references. - For effect of change of an individual's resident status, see section



     SECTION 2. This act shall take effect upon passage.