R.I. Gen. Laws § 44-46-3 — Credits

An employer shall be allowed a credit as provided in § 44-46-1 up to a maximum credit of three hundred dollars ($300) against taxes otherwise due
under provisions of chapters 11, 13, 14, 15, 17 and 30 of this title per paid employee.
The employee must remain in the employ of the business for a minimum period of thirteen
(13) consecutive weeks, and a minimum of four hundred and fifty-five (455) hours of
paid employment before the employer can become eligible for the income credit. The
credit shall not reduce the tax under chapter 11 of this title to less than one hundred
dollars ($100). The credit is not refundable. Any amount of credit not deductible
in that taxable year may not be carried over to the following year. In the event that
the employer is a partnership, joint venture or small business corporation, the credit
shall be divided in the same manner as income. This credit may not be applied against
the tax until all other credits available to this taxpayer for the taxable year have
been applied.