{
  "$comment": "Rhode Island 2026: uniform 3.75/4.75/5.99% schedule; standard deduction and $5,250 exemptions phased out in 20% steps per $7,450 (or part) of modified AGI over $261,000 (modelled exactly as AGI-tiered schedules). TDI 1.100% to $100,000.",
  "country": "us",
  "jurisdiction": "us-ri",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "82050",
            "rate": "0.0375"
          },
          {
            "upTo": "186450",
            "rate": "0.0475"
          },
          {
            "upTo": null,
            "rate": "0.0599"
          }
        ],
        "mfj": [
          {
            "upTo": "82050",
            "rate": "0.0375"
          },
          {
            "upTo": "186450",
            "rate": "0.0475"
          },
          {
            "upTo": null,
            "rate": "0.0599"
          }
        ],
        "mfs": [
          {
            "upTo": "82050",
            "rate": "0.0375"
          },
          {
            "upTo": "186450",
            "rate": "0.0475"
          },
          {
            "upTo": null,
            "rate": "0.0599"
          }
        ],
        "hoh": [
          {
            "upTo": "82050",
            "rate": "0.0375"
          },
          {
            "upTo": "186450",
            "rate": "0.0475"
          },
          {
            "upTo": null,
            "rate": "0.0599"
          }
        ]
      },
      "deductions": [
        {
          "type": "schedule",
          "id": "standard-deduction",
          "label": "Standard deduction (after phase-out)",
          "schedule": {
            "single": [
              {
                "agiUpTo": "261000",
                "value": "11200"
              },
              {
                "agiUpTo": "268450",
                "value": "8960"
              },
              {
                "agiUpTo": "275900",
                "value": "6720"
              },
              {
                "agiUpTo": "283350",
                "value": "4480"
              },
              {
                "agiUpTo": "290800",
                "value": "2240"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "261000",
                "value": "22400"
              },
              {
                "agiUpTo": "268450",
                "value": "17920"
              },
              {
                "agiUpTo": "275900",
                "value": "13440"
              },
              {
                "agiUpTo": "283350",
                "value": "8960"
              },
              {
                "agiUpTo": "290800",
                "value": "4480"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "261000",
                "value": "11200"
              },
              {
                "agiUpTo": "268450",
                "value": "8960"
              },
              {
                "agiUpTo": "275900",
                "value": "6720"
              },
              {
                "agiUpTo": "283350",
                "value": "4480"
              },
              {
                "agiUpTo": "290800",
                "value": "2240"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "261000",
                "value": "16800"
              },
              {
                "agiUpTo": "268450",
                "value": "13440"
              },
              {
                "agiUpTo": "275900",
                "value": "10080"
              },
              {
                "agiUpTo": "283350",
                "value": "6720"
              },
              {
                "agiUpTo": "290800",
                "value": "3360"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "schedule",
          "id": "personal-exemptions",
          "label": "Personal exemptions for filer(s) (after phase-out)",
          "schedule": {
            "single": [
              {
                "agiUpTo": "261000",
                "value": "5250"
              },
              {
                "agiUpTo": "268450",
                "value": "4200"
              },
              {
                "agiUpTo": "275900",
                "value": "3150"
              },
              {
                "agiUpTo": "283350",
                "value": "2100"
              },
              {
                "agiUpTo": "290800",
                "value": "1050"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "261000",
                "value": "10500"
              },
              {
                "agiUpTo": "268450",
                "value": "8400"
              },
              {
                "agiUpTo": "275900",
                "value": "6300"
              },
              {
                "agiUpTo": "283350",
                "value": "4200"
              },
              {
                "agiUpTo": "290800",
                "value": "2100"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "261000",
                "value": "5250"
              },
              {
                "agiUpTo": "268450",
                "value": "4200"
              },
              {
                "agiUpTo": "275900",
                "value": "3150"
              },
              {
                "agiUpTo": "283350",
                "value": "2100"
              },
              {
                "agiUpTo": "290800",
                "value": "1050"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "261000",
                "value": "5250"
              },
              {
                "agiUpTo": "268450",
                "value": "4200"
              },
              {
                "agiUpTo": "275900",
                "value": "3150"
              },
              {
                "agiUpTo": "283350",
                "value": "2100"
              },
              {
                "agiUpTo": "290800",
                "value": "1050"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "perPerson",
          "id": "dependent-exemptions",
          "label": "Dependency exemptions (after phase-out)",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "5250",
          "perDependentSchedule": [
            {
              "agiUpTo": "261000",
              "value": "5250"
            },
            {
              "agiUpTo": "268450",
              "value": "4200"
            },
            {
              "agiUpTo": "275900",
              "value": "3150"
            },
            {
              "agiUpTo": "283350",
              "value": "2100"
            },
            {
              "agiUpTo": "290800",
              "value": "1050"
            },
            {
              "agiUpTo": null,
              "value": "0"
            }
          ]
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "tdi",
        "label": "Temporary Disability Insurance (TDI/TCI, employee-paid)",
        "rate": "0.011",
        "wageBase": "100000",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": null
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "ri-deduction-exemption-phaseout",
      "at": "261000",
      "field": "params.incomeTax.deductions",
      "description": "Standard deduction and exemptions fall by 20% for each $7,450 (or part) of AGI over $261,000; $1 over each step boundary removes 20% at once (≈$100–$300 of tax)."
    }
  ],
  "notModelled": [
    "RI earned income credit, property tax relief credit and other credits",
    "Modifications to federal AGI (Social Security, pension/annuity, tuition savings, etc.)",
    "Age/blind additional standard deduction (RI uses its own amounts only)",
    "TDI refund of excess contributions with multiple employers",
    "High-income surtax (1% over $1M) starts with tax year 2027 (H 7127 Sub A Art. 6) — not applicable to 2025/2026"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
      "title": "RI Division of Taxation — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
      "title": "RI-1040 — MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
      "title": "ADV 2025-22 — 2026 uniform rate schedule (82,050 / 186,450), standard deduction $11,200/$22,400/$16,800/$11,200, exemption $5,250, phase-out range $261,000–$290,800, increment $7,450",
      "retrieved": "2026-10-07",
      "note": "Phase-out mechanics (ceil steps of the increment, 20% each) as in the 2025 worksheets; 2026 worksheets not yet published."
    },
    {
      "field": "params.incomeTax",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025%20Tax%20Rate%20and%20Worksheets.pdf",
      "title": "RI 2025 Tax Rate Schedule and Worksheets — phase-out mechanics (steps of the increment, rounded up; 0.8/0.6/0.4/0.2)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-07/2026_summary_of_legislative_changes.pdf",
      "title": "RI 2026 Summary of Legislative Changes — high-income surtax effective tax years beginning 1/1/2027 (no 2026 rate change)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025%20Tax%20Rate%20and%20Worksheets.pdf",
      "title": "RI-1040 starts from (modified) federal AGI — federal pre-tax exclusions flow through",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dlt.ri.gov/press-releases/2026-tax-rates-unemployment-insurance-and-temporary-disability-insurance",
      "title": "RI DLT — 2026 TDI rate 1.100% on taxable wage base $100,000 (employee-paid; maximum $1100.00)",
      "retrieved": "2026-10-07"
    }
  ]
}