R.I. Gen. Laws § 44-30-26: Tax credit for surviving spouse.

An individual who qualifies and files as a “surviving spouse” under the Internal Revenue Code, applicable for the subject tax year, and who was domiciled in the state of Rhode Island for the entire tax year and who is sixty-five (65) years of age or older and has an adjusted gross income of less than 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 hundred dollars ($500). This credit is not refundable, and is only available for the year in which it is claimed.