R.I. Gen. Laws § 44-42-5 — Limitation on credit

The credit allowed under this chapter for any taxable year shall not reduce the tax
due for that year to less than one hundred dollars ($100). If the amount of credit
allowable under this chapter for any taxable year reduces the tax to one hundred dollars
($100), any amount of credit not deductible in that taxable year may be carried over
to the following year or years (not to exceed five (5) years) and may be deducted
from the taxpayer’s tax for that year or years.