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Rhode Island / State / 2022 Session

P.L. 2022, ch. 231, art. 6, § 9 Exempted military service pension income from Rhode Island income tax

Catalog reconciledEnactedProgram createdFigure moved

Signed Takes effect

Expands benefits Lets a taxpayer subtract military service pension benefits from Rhode Island taxable income.

Added the modification for military service pensions at 44-30-12(c)(11), letting a taxpayer subtract military service pension benefits from federal adjusted gross income for tax years beginning January 1, 2023. Unlike every other retirement modification in the section it carries no income cap, no age test and no dollar ceiling. Two drafting choices need care: the definition of military service is borrowed from a Railroad Retirement Board regulation at 20 C.F.R. 212.2 rather than from Title 38, and subsection (c)(11)(iii) caps the modification alone or together with the general retirement modification at the amount of the military pension received. Guidance written before mid-2022 correctly describes Rhode Island as taxing military retirement in full.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done, House
  2. In committee Done, House Finance, then Senate Finance
  3. Passed one chamber Done, House, Substitute A as amended
  4. Passed both chambers Done, Senate, in concurrence
  5. Signed by the governor Done,
  6. In effect Done,

Sponsors

  • Marvin L. AbneySponsor, House

What it touches

  • R.I. Gen. Laws § 44-30-12(c)(11)

Catalog entry

Official record

Read P.L. 2022, ch. 231, art. 6, § 9 on the jurisdiction's own record