Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-46-1
Adult education tax credit
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1; P.L. 1997, ch. 97, § 1; P.L. 1999, ch. 354, § 38.
Source: view the official text
In this chapter (8 sections)
- 44-46-1 · Adult education tax credit
- 44-46-2 · Definitions
- 44-46-3 · Credits
- 44-46-4 · Administration
- 44-46-5 · Accounting
- 44-46-6 · Severability
- 44-46-7 · Limit
- 44-46-8 · Certificates