§ 44-30.3-3 — § 44-30.3-3. Definitions.

Rhode Island § 44-30.3-3

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-30.3: Residential Lead Abatement Income Tax Credit

Text

§ 44-30.3-3. Definitions.

As used in this chapter:

(1) "Claimant� means a property owner or lessee, who has filed a claim under this chapter and was domiciled in this state for the entire calendar year for which he or she files a claim for relief under this chapter. In the case of a claim for rented or leased residential premises, the claimant shall have rented property during the preceding year for which he or she files for relief under this chapter. Claimant does not mean or include any person claimed as a dependent by any taxpayer under the Internal Revenue Code. When two (2) individuals of a household are able to meet the qualifications for a claimant, they may determine between themselves as to who the claimant is. If they are unable to agree, the matter is referred to the tax administrator and his or her decision is final. If a property is owned by two (2) or more individuals, and more than one individual is able to qualify as a claimant, and some or all of the qualified individuals are not related, the individuals may determine among themselves as to who the claimant is. If they are unable to agree, the matter is referred to the tax administrator, and his or her decision is final.

(2) "Household� means one or more persons occupying a dwelling unit and living as a single nonprofit housekeeping unit. "Household� does not include bona fide lessees, tenants, or roomers and boarders on contract.

(3) "Household income� means all income received by all persons of a household in a calendar year while members of the household.

(4) "Incomeâ€� means the sum of federal adjusted gross income as defined in the Internal Revenue Code of the United States, 26 U.S.C. § 1 et seq., and all nontaxable income including, but not limited to, the amount of capital gains excluded from adjusted gross income, alimony, support money, nontaxable strike benefits, cash public assistance and relief (not including relief granted under this chapter), the gross amount of any pension or annuity (including Railroad Retirement Act (see 45 U.S.C. § 231 et seq.)) benefits, all payments received under the federal Social Security Act, 42 U.S.C. § 301 et seq., state unemployment insurance laws, and veterans' disability pensions (see 38 U.S.C. § 301 et seq.), nontaxable interest received from the federal government or any of its instrumentalities, workers' compensation, and the gross amount of "loss of timeâ€� insurance. It does not include gifts from nongovernmental sources, or surplus foods or other relief in kind supplied by a public or private agency.

Legislative History

P.L. 2004, ch. 595, art. 17, § 11.