The implication relationship between subsystems in Reverse Mathematics has an
underlying logic, which can be used to deduce certain new Reverse Mathematics
results from existing ones in a routine way. We use techniques of modal logic
to formalize the logic of Reverse Mathematics into a system that we name
s-logic. We argue that s-logic captures precisely the "logical" content of the
implication and nonimplication relations between subsystems in Reverse
Mathematics. We present a sound, complete, decidable, and compact tableau-style
deductive system for s-logic, and explore in detail two fragments that are
particularly relevant to Reverse Mathematics practice and automated theorem
proving of Reverse Mathematics results