Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-30-2.8
Net operating loss deduction
Official textwebserver.rilegislature.govlast amended
For purposes of net operating losses under this chapter, the five (5) year carryback provision provided by the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)(see 26 U.S.C. § 172) for federal tax purposes shall not be allowed for Rhode Island tax purposes.
Amendment history
History of Section. P.L. 2002, ch. 65, art. 16, § 4.
Source: view the official text
In this chapter (40 sections)
- 44-30-1 · Persons subject to tax
- 44-30-1.1 · Exemption from tax for writers, composers, and artists
- 44-30-1.2 · Annual Rhode Island personal income and tax data report
- 44-30-2 · Rate of tax
- 44-30-2.1 · Refund deduction for contribution to U.S. Olympic Committee
- 44-30-2.2 · Refund deduction for contribution to the non-game wildlife…
- 44-30-2.3 · Refund deduction for contribution to the childhood disease…
- 44-30-2.4 · Refund deduction for contribution to the drug program…
- 44-30-2.5 · Refund deduction for contribution to the Rhode Island organ…
- 44-30-2.6 · Rhode Island taxable income â Rate of tax
- 44-30-2.7 · Capital gains rates for assets held more than five (5) years
- 44-30-2.8 · Net operating loss deduction
- 44-30-2.9 · Refund deduction for contribution to the Rhode Island…
- 44-30-2.10 · Alternative flat tax rate
- 44-30-2.11 · Refund deduction for contribution to the substance use and…
- 44-30-2.12 · Refund deduction for contribution to the behavioral health…
- 44-30-3 · Optional tax tables for resident individuals
- 44-30-4 · Accounting periods and methods
- 44-30-5 · âResidentâ and ânonresidentâ defined
- 44-30-6 · Meaning of terms
- 44-30-7 · Amortization of air or water pollution control facilities
- 44-30-11 · Resident husband and wife
- 44-30-12 · Rhode Island income of a resident individual
- 44-30-15 · Resident partners
- 44-30-16 · Rhode Island income of a resident estate or trust
- 44-30-17 · Share of a resident estate, trust, or beneficiary in Rhode…
- 44-30-18 · Credit for income taxes of other states
- 44-30-19 · Credit to trust beneficiary receiving accumulation…
- 44-30-20 · Tax credit for installation costs to hydroelectric power…
- 44-30-21 · Hydroelectric development tax credit â Definitions
- 44-30-22 · Tax credit for installation costs
- 44-30-23 · Extended credits
- 44-30-24 · Tax credit for art
- 44-30-25 · Modification relating to family education accounts
- 44-30-25.1 · Scituate â Modification relating to medical savings…
- 44-30-26 · Tax credit for surviving spouse
- 44-30-27 · Farm to school income tax credit
- 44-30-31 · Nonresident husband and wife
- 44-30-32 · Rhode Island income of a nonresident individual
- 44-30-33 · Apportionment