Be extremely careful of any reciprocity idea brought to you by your corporation. Most of these HR people have no idea about individual state tax laws and I almost got nailed for their lack of knowledge.

From experience I can say RI taxes are slightly higher for income for a middle class bracket. This may lead to you giving them a small amount of money depending on possible deductions.

If she is paying out of RI make sure she is paying TDI as my old company screwed that up for years and that removes the need for short term disability to an insurer.