Pension taxable to state?

New clients who live in New Hampshire. TP is a truck driver who has RI, MA and CT income on his W-2. Spouse is retired RI state employee who collects a pension from RI. They will file a RI non-resident return. I do not believe her pension is taxable to RI but would like to confirm. Previous preparer did not list this as taxable to RI. Would appreciate some second opinions.

I do not think it is taxable in RI if she was not a resident there for any time during the year when she received it. California and a few other states tried to do that ten plus years ago and I believe federal shot that down. I do not know that anything has changed concernong that.

Agree with jon that the Pension Source Tax Act of 1996 (P.L. 104-94) took care of that.

Thanks for confirming my original belief. I appreciate the help.