{"data":{"id":"us-ri/r.i.-gen.-laws-44-30-37","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-30-37","heading":"Credit to trust beneficiary receiving accumulation distribution.","body":"A nonresident beneficiary of a trust whose Rhode Island income includes all or part of an accumulation distribution by the trust, as defined in 26 U.S.C. § 665, shall be allowed a credit against the tax otherwise due under this chapter, computed in the same manner and subject to the same limitation as provided by § 44-30-19 with respect to a resident beneficiary.","path":["Title 44 Taxation","Chapter 30 Personal Income Tax","Part III Nonresidents"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-III/44-30-37.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:32Z","sha256":"e1abd7155f9854f86d9d94e27419d8446218f61905ec6f93260887f7ce9f4ebe","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-30-36","next":"us-ri/r.i.-gen.-laws-44-30-51"},"notice":"GroundRules: Original legal text. Not legal advice."}