The bill amends Section 44-30-12 of the General Laws in Chapter 44-30, which pertains to personal income tax in Rhode Island. The bill allows individuals to subtract all social security income from their federal adjusted gross income for tax years beginning on or after January 1, 2026. This provision aims to provide tax relief to residents by ensuring that social security benefits are not taxed at the state level. The act will take effect upon passage.

Statutes affected:
245: 44-30-12