RI S2227

Creates a new Rhode Island state income tax exemption for foreign service officers' pension benefits, effective for tax years beginning January 1, 2027

Allows qualifying taxpayers to subtract their foreign service officer pension benefits from federal adjusted gross income when calculating state taxes

Defines "foreign service officer" according to § 103 of the Foreign Service Act of 1980, 22 U.S.C. § 3903, and appointments made under 22 C.F.R. § 11

Takes effect immediately upon passage