Rhode Island Tax Division Enacts Emergency Regulations for Business, Personal Income Tax

The Rhode Island Division of Taxation has issued an advisory announcing the enactment of two emergency regulations, 280-RICR-20-25-16 and 280-RICR-20-55-16, that became effective on Dec. 15. The regulations provide guidance to taxpayers regarding Rhode Island tax treatment of Business Corporations Tax and Personal Income Tax for the 2025 tax year and previous tax years, considering the state’s decoupling from federal legislation H.R.1. [R.I. Div. of Tax’n, ADV 2025-25, 12/16/25]

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