(a) The federal tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in subsection (b) or (c) in § 44-30-12. For the purpose of this apportionment, a nonresident individual may elect to treat his or her federal adjusted gross income as his or her Rhode Island income unless the amount of the modifications increasing federal adjusted gross income under § 44-30-12 would exceed one hundred dollars ($100). (b) For tax years beginning on or after January 1, 2001, the Rhode Island income tax liability of a nonresident individual which is attributable to Rhode Island income shall be that proportion which Rhode Island income bears to federal adjusted gross income after the modifications in § 44-30-12(b) or (c). For the purpose of this apportionment, a nonresident individual may elect to treat his or her federal adjusted gross income as his or her Rhode Island income unless the amount of the modifications increasing federal adjusted gross income under § 44-30-12 would exceed one hundred dollars ($100).
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