Rhode Island DOR Amends Individual Income Tax Rules

The Rhode Island Department of Revenue (DOR) adopted regulations implementing modifications to Rhode Island income of resident individuals due to decoupling from certain provisions of the federal One Big Beautiful Bill Act (H.R.1). The regulations provide guidance on adding back to federal adjusted gross income any income, deductions, or allowances that would have been subject to federal income tax for tax years beginning on or before Jan. 1, 2025, but for H.R.1. The regulations take effect Apr. 16. [R.I. Dep’t of Revenue, Regs. Section 280-RICR-20-55-17, 03/29/26]