R.I. Gen. Laws § 44-30-99: Personal income tax law.

The division of taxation shall prepare and submit to the general assembly by October 1, 2006, a Rhode Island personal income tax law which includes tax rates, income brackets, and personal exemptions that are indexed to an inflation factor that relies as little as practical upon references to the United States Internal Revenue Code. The report shall be accompanied with necessary recommended legislation necessary to implement the law. The report and legislation shall be transmitted to the chairperson of the house finance committee and the chairperson of the senate finance committee with copies to the house fiscal advisor and senate fiscal advisor.