PolicyEngine · DTrim99 · Dec 19, 2025 · Dec 19, 2025 · Dec 19, 2025
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Update Rhode Island 2025 Individual Income Tax Model.
diff --git a/policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml b/policyengine_us/parameters/gov/contrib/states/ri/dependent_exemption/amount.yaml
@@ -2,6 +2,7 @@ description: Rhode Island provides this dependent exemption amount.
 
 values:
   2024-01-01: 4_950
+  2025-01-01: 5_100
 # Will uprate identically as the personal exemption
 
 metadata:

diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/agi/additions/additions.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/agi/additions/additions.yaml
@@ -3,10 +3,12 @@ description: Rhode Island adds these items on federal adjusted gross income when
 metadata:
   unit: list
   reference:
-  - title: 2021 RI Schedule M - page 1 RI Modifications to Federal AGI 2e & 2i
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021-ri-schedule-m_w.pdf#page=2
+  - title: 2025 RI-1040 Instructions page I-10 (RI Schedule M)
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=10
   - title: 2022 RI Schedule M - page 1 RI Modifications to Federal AGI 2e & 2i
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20RI%20Schedule%20M_w.pdf#page=2
+  - title: 2021 RI Schedule M - page 1 RI Modifications to Federal AGI 2e & 2i
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021-ri-schedule-m_w.pdf#page=2
   - title: § 44-30-12.  Rhode Island income of a resident individual. (b)(4)(i)(A) & (b)(6)
     href: http://webserver.rilin.state.ri.us/Statutes/title44/44-30/44-30-12.HTM
   period: year

diff --git a/...arameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/birth_year.yaml b/...arameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/birth_year.yaml
@@ -4,23 +4,25 @@ metadata:
   label: Rhode Island social security modification birth year threshold
   period: year
   reference:
+  - title: 2025 RI-1040 Instructions page 18 (Social Security Worksheet)
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=18
   # The tax form points to this worksheet: Social Security modification on Schedule M, line 1s.
-  - title: Rhode Island 2021 Modification for Taxable social security income worksheet
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/social-security-worksheet_b_0.pdf#page=1
-  # The tax form points to this worksheet: Social Security modification on Schedule M, line 1t.
-  - title: Rhode Island 2022 Modification for Taxable social security income worksheet
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/Social%20Security%20Worksheet_w.pdf#page=1
-  - title: Rhode Island 2023 Modification for Taxable social security income worksheet
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/Social%20Security%20Worksheet_w.pdf#page=1
   - title: Rhode Island 2024 Modification for Taxable social security income worksheet
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-09/Social%20Security%20Worksheet_bd.pdf#page=1
-  # The legal code refers to the "attained the age used for calculating 
+  - title: Rhode Island 2023 Modification for Taxable social security income worksheet
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/Social%20Security%20Worksheet_w.pdf#page=1
+  - title: Rhode Island 2022 Modification for Taxable social security income worksheet
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/Social%20Security%20Worksheet_w.pdf#page=1
+  - title: Rhode Island 2021 Modification for Taxable social security income worksheet
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/social-security-worksheet_b_0.pdf#page=1
+  # The legal code refers to the "attained the age used for calculating
   # full or unreduced social security retirement benefits"
   - title: R.I. Gen. Laws § 44-30-12 (c), (8), (i), (A)
-    href: http://webserver.rilin.state.ri.us/Statutes/title44/44-30/44-30-12.HTM 
+    href: http://webserver.rilin.state.ri.us/Statutes/title44/44-30/44-30-12.HTM
 
 values:
   2021-01-01: 1955 # 1955-11-01
   2022-01-01: 1956 # 1956-09-01
   2023-01-01: 1957 # 1957-07-01
   2024-01-01: 1958 # 1958-05-01
+  2025-01-01: 1959 # 1959-03-01
diff --git a/...us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml b/...us/parameters/gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml
@@ -7,16 +7,17 @@ metadata:
   breakdown:
   - filing_status
   reference:
+  - title: 2025 RI-1040 Instructions page 18 (Social Security Worksheet)
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=18
   # The tax form points to this worksheet: Social Security modification on Schedule M, line 1s.
-  - title: Rhode Island 2021 Modification for Taxable social security income worksheet
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/social-security-worksheet_b_0.pdf#page=1
-  # The tax form points to this worksheet: Social Security modification on Schedule M, line 1t.
-  - title: Rhode Island 2022 Modification for Taxable social security income worksheet
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/Social%20Security%20Worksheet_w.pdf#page=1
-  - title: Rhode Island 2023 Modification for Taxable social security income worksheet
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/Social%20Security%20Worksheet_w.pdf#page=1
   - title: Rhode Island 2024 Modification for Taxable social security income worksheet
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-09/Social%20Security%20Worksheet_bd.pdf#page=1
+  - title: Rhode Island 2023 Modification for Taxable social security income worksheet
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/Social%20Security%20Worksheet_w.pdf#page=1
+  - title: Rhode Island 2022 Modification for Taxable social security income worksheet
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/Social%20Security%20Worksheet_w.pdf#page=1
+  - title: Rhode Island 2021 Modification for Taxable social security income worksheet
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/social-security-worksheet_b_0.pdf#page=1
   - title: R.I. Gen. Laws § 44-30-12 (c), (8), (i)&(ii)
     href: http://webserver.rilin.state.ri.us/Statutes/title44/44-30/44-30-12.HTM 
 

diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/agi/subtractions/subtractions.yaml
@@ -3,11 +3,13 @@ description: Rhode Island subtracts these items from federal adjusted gross inco
 metadata:
   unit: list
   reference:
-  - title: 2021 RI Schedule M - page 1 RI Modifications to Federal AGI 
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021-ri-schedule-m_w.pdf#page=1
-  - title: 2022 RI Schedule M - page 1 RI Modifications to Federal AGI 
+  - title: 2025 RI-1040 Instructions page I-9 (RI Schedule M)
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=9
+  - title: 2022 RI Schedule M - page 1 RI Modifications to Federal AGI
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20RI%20Schedule%20M_w.pdf#page=1
-  - title: § 44-30-12.  Rhode Island income of a resident individual. 
+  - title: 2021 RI Schedule M - page 1 RI Modifications to Federal AGI
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021-ri-schedule-m_w.pdf#page=1
+  - title: § 44-30-12.  Rhode Island income of a resident individual.
     href: http://webserver.rilin.state.ri.us/Statutes/title44/44-30/44-30-12.HTM
   - title: 2023 RI Summary of Legislative Changes
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20RI%20Schedule%20M_w.pdf#page=3
@@ -16,14 +18,14 @@ metadata:
 
 values:
   2021-01-01:
-    - ri_social_security_modification 
-    - ri_tuition_saving_program_contribution_subtraction 
-    - ri_retirement_income_subtraction 
+    - ri_social_security_modification
+    - ri_tuition_saving_program_contribution_subtraction
+    - ri_retirement_income_subtraction
     - us_govt_interest
 
   2023-01-01:
-    - ri_social_security_modification 
-    - ri_tuition_saving_program_contribution_subtraction 
-    - ri_retirement_income_subtraction 
+    - ri_social_security_modification
+    - ri_tuition_saving_program_contribution_subtraction
+    - ri_retirement_income_subtraction
     - us_govt_interest
     - military_retirement_pay
diff --git a/...s/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/cap.yaml b/...s/parameters/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/cap.yaml
@@ -2,20 +2,23 @@ description: Rhode Island subtracts up to this amount of taxable retirement inco
 values:
   2017-01-01: 15_000
   2023-01-01: 20_000
+  2024-01-01: 50_000
 
 metadata:
   period: year
   unit: currency-USD
   label: Rhode Island taxable retirement income subtraction cap
   reference:
+  - title: 2025 RI-1040 Instructions page I-10
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=10
+  - title: Rhode Island 2024 RI-1040 Instructions
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024%201040R%20Instructions%20-%20updated%2012092024.pdf#page=9
+  - title: Rhode Island 2023 RI-1040 Instructions
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/2023%201040R%20Instructions.pdf#page=9
   # Age and income thresholds are the same as the social security
-  - title: 2021 RI Schedule M - page 1 RI Modifications to Federal AGI line 1u
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021-ri-schedule-m_w.pdf#page=1
   - title: 2022 RI Schedule M - page 1 RI Modifications to Federal AGI line 1t
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20RI%20Schedule%20M_w.pdf#page=1
-  - title: Rhode Island 2023 RI-1040 Instructions
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/2023%201040R%20Instructions.pdf#page=9
+  - title: 2021 RI Schedule M - page 1 RI Modifications to Federal AGI line 1u
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021-ri-schedule-m_w.pdf#page=1
   - title: § 44-30-12.  Rhode Island income of a resident individual. (c), (9)
     href: http://webserver.rilin.state.ri.us/Statutes/title44/44-30/44-30-12.HTM
-  - title: Rhode Island 2024 RI-1040 Instructions
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024%201040R%20Instructions%20-%20updated%2012092024.pdf#page=9
diff --git a/...ers/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml b/...ers/gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml
@@ -7,14 +7,16 @@ metadata:
   breakdown:
   - filing_status
   reference:
-  - title: Rhode Island 2021 RI-1040 Instructions
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2021-12/2021-1040r-instructions.pdf#page=8
-  - title: Rhode Island 2022 RI-1040 Instructions
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20NR%20Instructions_v4_w.pdf#page=11
-  - title: Rhode Island 2023 RI-1040 Instructions
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/2023%201040R%20Instructions.pdf#page=9
+  - title: 2025 RI-1040 Instructions page I-10
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=10
   - title: Rhode Island 2024 RI-1040 Instructions
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024%201040R%20Instructions%20-%20updated%2012092024.pdf#page=9
+  - title: Rhode Island 2023 RI-1040 Instructions
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/2023%201040R%20Instructions.pdf#page=9
+  - title: Rhode Island 2022 RI-1040 Instructions
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20NR%20Instructions_v4_w.pdf#page=11
+  - title: Rhode Island 2021 RI-1040 Instructions
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2021-12/2021-1040r-instructions.pdf#page=8
   # The law points to the secial security modification (c) (8) while the actual amounts differ
   # in the tax forms
   - title: R.I. Gen. Laws § 44-30-12 (c), (8), (i)&(ii)

diff --git a/...s/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml b/...s/gov/states/ri/tax/income/agi/subtractions/tuition_saving_program_contributions/cap.yaml
@@ -4,10 +4,12 @@ metadata:
   period: year
   label: Rhode Island tuition saving program contribution deduction cap
   reference:
-    - title: 2021 RI Schedule M - page 1 RI Modifications to Federal AGI line 1g
-      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021-ri-schedule-m_w.pdf#page=1
+    - title: 2025 RI-1040 Instructions page I-3
+      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=3
     - title: 2022 RI Schedule M - page 1 RI Modifications to Federal AGI line 1g
       href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20RI%20Schedule%20M_w.pdf#page=1
+    - title: 2021 RI Schedule M - page 1 RI Modifications to Federal AGI line 1g
+      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021-ri-schedule-m_w.pdf#page=1
     - title: § 44-30-12.  Rhode Island income of a resident individual. (c), (4), (i)
       href: http://webserver.rilin.state.ri.us/Statutes/title44/44-30/44-30-12.HTM
   breakdown:

diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/credits/cdcc/rate.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/credits/cdcc/rate.yaml
@@ -5,6 +5,8 @@ metadata:
   unit: /1
   label: Rhode Island CDCC match percent
   reference:
+    - title: 2025 RI-1040 Instructions page I-6 (RI Schedule I, line 21)
+      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=6
     - title: 2024 Form RI-1040 Resident Individual Income Tax Return - page 3, line 21
       href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024_1040WE_w.pdf
     - title: 2022 Form RI-1040 Resident Individual Income Tax Return - page 3

diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/credits/eitc/match.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/credits/eitc/match.yaml
@@ -10,13 +10,15 @@ metadata:
   unit: /1
   label: Rhode Island EITC match
   reference:
+    - title: 2025 RI-1040 Instructions
+      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf
     - title: R.I. Gen. Laws § 44-30-2.6.(c)(2)(N)
       href: https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-I/44-30-2.6.htm
     - title: 2024 Form RI-1040 Resident Individual Income Tax Return - page 3, line 40
-      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024_1040WE_w.pdf 
+      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024_1040WE_w.pdf
     - title: 2022 Form RI-1040 Resident Individual Income Tax Return - page 3
       href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022_1040WE_w_0.pdf
     - title: 2021 Form RI-1040 Resident Individual Income Tax Return
-      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021_1040we_w.pdf 
+      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-01/2021_1040we_w.pdf
     - title: Rhode Island Department of Revenue Division of Taxation - page 16
       href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-02/RI-MA%20NATP%20Jan%205%202023-CA.pdf
diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/credits/non_refundable.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/credits/non_refundable.yaml
@@ -4,6 +4,8 @@ values:
     - ri_cdcc
 metadata:
   reference:
+  - title: 2025 RI-1040 Instructions page I-6 (RI Schedule I)
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=6
     # CDCC reference
   - title: R.I. Gen. Laws § 44-30-2.6(F)(I)(g)
     href: http://webserver.rilin.state.ri.us/Statutes/TITLE44/44-30/44-30-2.6.HTM

diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/credits/refundable.yaml
@@ -10,6 +10,8 @@ values:
 
 metadata:
   reference:
+  - title: 2025 RI-1040 Instructions
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf
   - title: Rhode Island Form 1040
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022_1040WE_w_0.pdf#page=2
   # Child tax rebate source

diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/amount.yaml
@@ -6,6 +6,8 @@ metadata:
   breakdown:
   - filing_status
   reference:
+  - title: Rhode Island RI-1040 Instructions 2025
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=4
   - title: Rhode Island Department of Revenue, Division of Taxation, Inflation-adjusted amounts set for tax year 2023.
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/ADV_2022_40_Inflation_Adjustments.pdf#page=1
   - title: Rhode Island tax rate schedule and worksheets 2021

diff --git a/...ngine_us/parameters/gov/states/ri/tax/income/deductions/standard/phase_out/increment.yaml b/...ngine_us/parameters/gov/states/ri/tax/income/deductions/standard/phase_out/increment.yaml
@@ -4,6 +4,7 @@ values:
   2022-01-01: 6_200
   2023-01-01: 6_700
   2024-01-01: 7_050
+  2025-01-01: 7_250
 
 metadata:
   label: Rhode Island standard deduction phase out increment
@@ -18,6 +19,8 @@ metadata:
   # Legal code specifies $5,000 starting in 2011.
   - title: R.I. Gen. Laws § 44-30-2.6 (B), (III)
     href: https://law.justia.com/codes/rhode-island/title-44/chapter-44-30/part-i/section-44-30-2-6/
+  - title: 2025 RI-1040 Instructions page I-4
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=4
   - title: RHODE ISLAND TAX RATE SCHEDULE AND WORKSHEETS 2024
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024%20Tax%20Rate%20and%20Worksheets.pdf
   - title: RHODE ISLAND TAX RATE SCHEDULE AND WORKSHEETS 2022

diff --git a/...gine_us/parameters/gov/states/ri/tax/income/deductions/standard/phase_out/percentage.yaml b/...gine_us/parameters/gov/states/ri/tax/income/deductions/standard/phase_out/percentage.yaml
@@ -1,10 +1,12 @@
 description: Rhode Island phases out this percentage of its standard deduction for each increment by which their income exceeds the threshold.
 metadata:
   unit: /1
-  label: Rhode Island standard deduction phase out rate 
+  label: Rhode Island standard deduction phase out rate
   reference:
     - title: R.I. Gen. Laws § 44-30-2.6 (c)(3)(B)(III)
       href: https://law.justia.com/codes/rhode-island/title-44/chapter-44-30/part-i/section-44-30-2-6/
+    - title: 2025 RI-1040 Instructions page I-4
+      href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=4
     - title: RHODE ISLAND TAX RATE SCHEDULE AND WORKSHEETS 2024
       href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024%20Tax%20Rate%20and%20Worksheets.pdf
     - title: RHODE ISLAND TAX RATE SCHEDULE AND WORKSHEETS 2022 - page 1

diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/phase_out/start.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/deductions/standard/phase_out/start.yaml
@@ -4,9 +4,10 @@ values:
   2022-01-01: 217_050
   2023-01-01: 233_750
   2024-01-01: 246_450
+  2025-01-01: 254_250
 
 metadata:
-  label: Rhode Island standard deduction phase out start 
+  label: Rhode Island standard deduction phase out start
   period: year
   unit: currency-USD
   uprating:
@@ -18,6 +19,8 @@ metadata:
   # Legal code specifies $175,000 starting in 2011.
   - title: R.I. Gen. Laws § 44-30-2.6 (c), (3), (B), (III)
     href: https://law.justia.com/codes/rhode-island/title-44/chapter-44-30/part-i/section-44-30-2-6/
+  - title: 2025 RI-1040 Instructions page I-4
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=4
   - title: 2024 FORM RI-1040 line 6
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024_1040WE_w.pdf
   - title: 2022 FORM RI-1040 line 6

diff --git a/policyengine_us/parameters/gov/states/ri/tax/income/exemption/amount.yaml b/policyengine_us/parameters/gov/states/ri/tax/income/exemption/amount.yaml
@@ -4,9 +4,10 @@ values:
   2022-01-01: 4_350
   2023-01-01: 4_700
   2024-01-01: 4_950
+  2025-01-01: 5_100
 
 metadata:
-  label: Rhode Island exemption amount 
+  label: Rhode Island exemption amount
   period: year
   unit: currency-USD
   uprating:
@@ -15,16 +16,18 @@ metadata:
       type: downwards
       interval: 50
   reference:
+  - title: 2025 RI-1040 Instructions page I-5
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf#page=5
   # The tax form points to this worksheet: Exemption Worksheet for RI-1040NR, Page 1, line 6)
+  - title: Rhode Island Tax Rate Schedule and Worksheet 2024 (Exemption Worksheet line 1)
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024%20Tax%20Rate%20and%20Worksheets.pdf#page=1
+  - title: Rhode Island Tax Rate Schedule and Worksheet 2023 (Exemption Worksheet line 1)
+    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/2023%20Tax%20Rate%20and%20Worksheets.pdf#page=1
   - title: Rhode Island Tax Rate Schedule and Worksheet 2022 (Exemption Worksheet line 1)
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2022-12/2022%20Tax%20Rate%20and%20Worksheets.pdf#page=1
   # The tax form points to this worksheet: Exemption Worksheet for RI-1040 or RI-1040NR, Page 1, line 6)
   - title: Rhode Island Tax Rate Schedule and Worksheet 2021 (Exemption Worksheet line 1)
     href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2021-11/2021-tax-rate-and-worksheets.pdf#page=1
-  - title: Rhode Island Tax Rate Schedule and Worksheet 2023 (Exemption Worksheet line 1)
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-12/2023%20Tax%20Rate%20and%20Worksheets.pdf#page=1
-  - title: Rhode Island Tax Rate Schedule and Worksheet 2024 (Exemption Worksheet line 1)
-    href: https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-12/2024%20Tax%20Rate%20and%20Worksheets.pdf#page=1
   # Legal code specifies $3,400, inflation adjusted from 1989.
   # Tax form specifies $4,250 in 2021 and $4,350 in 2022, which are the amount used here.
   - title: Rhode Island Legal Code R.I. Gen. Laws § 44-30-2.6 (E), (1)&(3)