R.I. Gen. Laws § 44-66-1: Recognition of income from discharge of business indebtedness.

For purposes of Rhode Island taxable income under Chapters 11, 14 and 30 of this title, the recognition of income from the discharge of business indebtedness deferred under the American Recovery and Reinvestment Act of 2009 for federal tax purposes, must be reported as a modification increasing federal income for Rhode Island tax purposes in the year it occurred. When claimed as income on a future federal tax return it may be reported as a modification decreasing federal income for Rhode Island tax purposes to the extent it had been added back.