R.I. Gen. Laws § 44-33.6-6 — Election — Limitations

Taxpayers who elect and qualify to claim tax credits for the substantial rehabilitation
of a certified historic structure pursuant to this chapter are ineligible for any
tax credits that may also be available to the taxpayer for the substantial rehabilitation
of that particular certified historic structure under the provisions of chapters 33.1
of this title, 64.7 of title 42, and/or 31 of this title. Neither taxpayers nor assignees
may apply any tax credits issued in accordance with this section until fiscal year
2014.