R.I. Gen. Laws § 44-33.5-9 — Taxation on services prohibited

In no instance shall the amount by which a person’s property tax liability is reduced
in exchange for the provision of services provided herein, be considered income, wages
or employment for the purposes of taxation, for the purposes of withholding taxes,
for the purposes of unemployment insurance, for the purposes of workers’ compensation,
or any other applicable provisions of the Rhode Island general laws.