R.I. Gen. Laws § 44-46-1 — Adult education tax credit

A taxpayer who is an employer shall be allowed a credit, to be computed as provided
in this chapter, against the tax imposed by chapters 11, 13, 14, 15, 17 and 30 of
this title. The amount of the credit shall be fifty percent (50%) of the costs incurred
solely and directly for non-worksite or worksite-based adult education programs as
defined in § 44-46-2.