Section 44-23.1-5 - Allowance for exemptions, deductions, and credits(a) In making an apportionment, allowances are made for any exemptions granted, any classification made of persons interested in the estate and for any deductions and credits allowed by the law imposing the tax.(b) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift inures to the benefit of the person bearing that relationship or receiving the gift. When an interest is subject to a prior present interest which is not allowable as a deduction, the tax apportioned against the present interest is paid from principal.(c) Any deduction for previously taxed property and any credit for gift taxes or death taxes of a foreign country paid by the decedent or his or her estate inures to the proportionate benefit of all persons liable to apportionment.(d) Any credit for inheritance, succession or estate taxes or taxes in their nature in respect to property or interests includable in the estate inures to the benefit of the person or interests chargeable with their payment to the extent that, or in proportion as the credit reduces the tax.(e) To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in this chapter, and to that extent no apportionment shall be made against the property. This does not apply in any instance where the result deprives the estate of a deduction otherwise allowable under 26 U.S.C. § 2053(d), relating to deduction for state death taxes on transfers for public, charitable, or religious uses.R.I. Gen. Laws § 44-23.1-5