§ 44-30-26 - Tax credit for surviving spouse.
SECTION 44-30-26
§ 44-30-26 Tax credit for survivingspouse. – An individual who qualifies and files as a "surviving spouse" under theInternal Revenue Code, applicable for the subject tax year, and who wasdomiciled in the state of Rhode Island for the entire tax year and who issixty-five (65) years of age or older and has an adjusted gross income of lessthan twenty-five thousand dollars ($25,000) shall be entitled to a two percent(2%) tax credit based on adjusted gross income, up to a maximum of five hundreddollars ($500). This credit is not refundable, and is only available for theyear in which it is claimed.