Part II
Residents

Index of Sections

§ 44-30-11. Resident husband and wife.

§ 44-30-12. Rhode Island income of a resident individual. [Effective until January 1, 2025.]44-30-12. Rhode Island income of a resident individual. [Effective January 1, 2025.]

§§ 44-30-13, 44-30-14. Repealed.

§ 44-30-15. Resident partners.

§ 44-30-16. Rhode Island income of a resident estate or trust.

§ 44-30-17. Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.

§ 44-30-18. Credit for income taxes of other states.

§ 44-30-19. Credit to trust beneficiary receiving accumulation distribution.

§ 44-30-20. Tax credit for installation costs to hydroelectric power developers — Legislative findings and declaration of policy.

§ 44-30-21. Hydroelectric development tax credit — Definitions.

§ 44-30-22. Tax credit for installation costs.

§ 44-30-23. Extended credits.

§ 44-30-24. Tax credit for art.

§ 44-30-25. Modification relating to family education accounts.

§ 44-30-25.1. Scituate — Modification relating to medical savings accounts.

§ 44-30-26. Tax credit for surviving spouse.

§ 44-30-27. Farm to school income tax credit.