§ 9-26-4. Property exempt from attachment.
The following goods and property shall be exempt from attachment on any warrant of
distress or on any other writ, original, mesne, or judicial:
(1) The necessary wearing apparel of a debtor or of the debtor's family, if the debtor
has a family.
(2) The working tools of a debtor necessary in the debtor's usual occupation, not exceeding
in value the sum of two thousand dollars ($2,000), and the professional library of
any professional person in actual practice.
(3) The household furniture, clothing, and family stores of a debtor, including beds and
bedding, not exceeding in value the sum of nine thousand six hundred dollars ($9,600).
(4) The bibles, school books, and other books in use in the family, not exceeding in value
the sum of three hundred dollars ($300).
(5) The debtor's interest in one lot or right of burial, as the case may be, in any cemetery.
(6) Wages due or accruing to any sailor.
(7) Debts secured by bills of exchange or negotiable promissory notes.
(8)(i) The entire salary or wages of any debtor due or payable from any charitable corporation,
or from any person or corporation engaged in the disbursement or administration of
any public charitable fund or money, whenever the salaries or wages are to be paid
or supplied, directly or indirectly, from any fund or money appropriated or contributed
for the relief of the poor or in aid of unemployment, and the debtor is the object
of the relief or aid.
(ii) The entire wages or salary of any debtor due or payable from any employer, where the
debtor has been the object of relief from any state, federal, or municipal corporation
or agency for a period of one year from and after the time when the debtor ceases
to be the object of such relief.
(iii) The salary or wages due or payable to any other debtor, not exceeding the sum of fifty
dollars ($50.00).
(9) The salary and wages of the wife and the minor children of any debtor.
(10) Such other property, real, personal, or mixed, in possession or actions as is or shall
be exempted from attachment and execution, either permanently or temporarily, by general
or special acts, charters of incorporation, or by the policy of the law.
(11) An individual retirement account or individual retirement annuity as defined in the
Internal Revenue Code, 26 U.S.C. §§ 408 and 408A, and the payments or distributions from such an account or annuity, except that this
exemption does not apply to any of the following:
(i) An order of a court pursuant to a judgment of divorce or separate maintenance.
(ii) An order of a court concerning child support.
(iii) Contributions to an individual retirement account, or premiums on an individual retirement
annuity, including the earnings or benefits from those contributions or premiums that
constitute an excess contribution within the meaning of Section 4973 of the Internal Revenue Code, [26 U.S.C. § 4973].
(12) The right or interest of a person in an annuity, pension, profit sharing, or other
retirement plan protected by the Employee Retirement Income Security Act of 1974,
Public Law 93-406, 29 U.S.C. § 1001 et seq. This exemption shall also apply to the operation of the Federal Bankruptcy
Code, as permitted by 11 U.S.C. § 522(d)(10)(E). This exemption shall not apply to the right or interest of a person in an annuity,
pension, profit sharing, or other retirement plan to the extent that that right or
interest is subject to any of the following:
(i) An order of the court pursuant to a judgment of divorce or separate maintenance.
(ii) An order of a court concerning child support.
This exemption shall not apply to contributions to, and the earnings of, any of the
retirement plans enumerated in this subdivision that are not qualified retirement
plans as defined by the Internal Revenue Code, 26 U.S.C. § 401.
(13) Any and all motor vehicles owned by the debtor not to exceed an aggregate total of
twelve thousand dollars ($12,000).
(14) Any and all jewelry owned by the debtor not to exceed an aggregate total of two thousand
dollars ($2,000).
(15) An account balance, right, or interest of a person in a qualified tuition program
of any state authorized under 26 U.S.C. § 529, including, but not limited to, a "prepaid tuition programâ€� or a "tuition savings
programâ€� as defined in § 16-57-3(10) and (16), respectively. This exemption shall not apply to a balance, right, or interest
to the extent that the balance, right, or interest is subject to any of the following:
(i) An order of a court pursuant to a judgment of divorce or separate maintenance;
(ii) An order of a court concerning child support.
(16) In addition to the exemptions herein, a debtor in bankruptcy may exempt an additional
six thousand five hundred dollars ($6,500) in any assets.
(17) The real property of any person having debts secured by casino-issued lines of credit,
also known as "casino markers,� that are issued to casino patrons by the casino credit
department or other department or agency of the casino.
(18) Savings or other deposits held in a banking or financial institution not exceeding
the sum of five hundred dollars ($500).