Article: State income-tax system called 'broke'.

Byline: Neil Downing

May 19--PROVIDENCE -- How complicated is the Rhode Island personal income-tax form?

Two of the authors of a new study on the state's personal income-tax system yesterday counted some of the ways:

--Suppose a married couple, filing a joint return, claim a lump-sum deduction, known as the standard deduction, instead of making a separate list of deductions (a process known as itemizing). The couple must use one figure for their federal return, another -- lower -- figure for their Rhode Island return. (Some couples even wind up claiming the standard deduction on their federal return, but itemizing on their Rhode Island return.) ...

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