R.I. Gen. Laws § 44-11-41 — Tax credit for machine tool, metal trade or plastic process technician apprenticeships

(a) Any taxpayer who employs a machine tool and metal trade apprentice or plastic process
technician apprentice duly enrolled and registered under the terms of a qualified
program (as determined by the state apprenticeship council) is entitled to a tax credit
for each eligible apprentice for fifty percent (50)% of actual wages paid, or four
thousand eight hundred dollars ($4,800), whichever is less; provided, that the apprenticeships
meet the following requirements:
(1) The tax credit is limited to qualified Machine Tool, Metal Trade and Plastics Process
Technician programs with apprenticeship periods of duration which are more than four
thousand (4,000) hours and less than ten thousand (10,000) hours.
(2) The apprentice must be employed on a full-time basis, which is defined as working
a minimum of one hundred twenty (120) hours per month at the trade. Up to eighty (80)
hours may be applied during the tax year against the one hundred twenty (120) hour
limitation.
(3) Pre-apprentices are not counted as apprenticeships begun and wages earned by pre-apprentices
are not eligible for tax credits under this regulation.
(4) The number of apprenticeships for which tax credit is allowed must exceed the average
number of apprenticeships begun during the five (5) preceding income years.
(b) The tax credit is limited to the following trade: machinist, toolmaker, tool and diemaker,
model maker, gage maker, patternmaker, tool and machine setter, diesinker, moldmaker,
machine tool repairer, plastic process technician and in similar occupations which,
as above, involve multiple work processes including the shaping of metals by machine
tool equipment designed to perform cutting, grinding, milling, turning, drilling,
boring, planing, hobbing, and abrading operations.