reglab/housing_qa huggingface dataset:
RI Gen L § 42-64.6-3 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.6 - Jobs Training Tax Credit Act|Section 42-64.6-3 - Definitions.

§ 42-64.6-3. Definitions.As used in this chapter unless the context clearly requires otherwise:(1) "Election" means the election to be filed by a qualifying employer with the human resource investment council.(2) "Qualifying employee" means an individual (other than an employee who would be treated as a "highly compensated employee" under 26 U.S.C § 414(q) or any physician or veterinarian) employed by the employer who works a minimum of thirty (30) hours per week within the state and earns or shall earn immediately following the completion of the training and/or retraining program no less than one hundred fifty percent (150%) of the hourly minimum wage prescribed by Rhode Island law.(3) "Qualifying employer" means any employer who files an election with the human resource investment council in a manner provided by the human resource investment council to be covered by the provisions set forth in this chapter, but shall not include any physicians or any employer whose principal business is providing legal, accounting, engineering, architectural, or other similar professional services. The election shall set forth any information that the human resource investment council shall require describing the program and/or retraining employees, the duration of the program, an estimate and description of the amounts to be spent to implement the program, the nature of the program to be provided to employees, an estimate of the number of the employees who shall be covered by the program and the relationship, if any, of the employer to the party or parties offering the program and the agreement of the employer to provide additional information following the date of an election that shall be requested by the human resource investment council.(4) "Qualifying expenses" means those reasonable expenses (less any federal, state, or local grants or other payments received by the employer to provide training or retraining) incurred by an employer following the date of the employer's election to be covered by the provisions of this chapter, that are directly attributable to providing training and/or retraining to qualifying employees that shall improve the skills required of those employees. These expenses shall include all reasonable amounts paid by the employer to public or private degree granting educational institutions or directly to instructors to provide training and/or retraining and any other reasonable direct cash expenses incurred by the employer to provide training and/or retraining. The training and/or retraining, however, shall be provided solely at one or more locations in this state unless the employer shall establish that the training and/or retraining was not available at any location in this state or that it could be obtained at another location at a lower price.History of Section.P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1; P.L. 1997, ch. 8, § 1.
RI Gen L § 42-64.6-4 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.6 - Jobs Training Tax Credit Act|Section 42-64.6-4 - Determination of credit.

§ 42-64.6-4. Determination of credit.The credit provided in this chapter is equal to twenty-five percent (25%) of the qualifying expenses incurred in 1996 and fifty percent (50%) of the qualifying expenses incurred after 1996 to provide training and/or retraining for a qualifying employee, of which fifty percent (50%) of the credit shall be allowed in the taxable year in which the expense is paid and the balance of the credit shall be allowed in the following taxable year. The maximum amount of credit per employee shall not exceed five thousand dollars ($5,000) in any three (3) year period. The credit allowed pursuant to the provisions of this chapter that is attributable to the cost of providing training and/or retraining to a qualifying employee shall be recaptured if the employee involuntarily other than as a result of death or disability no longer qualifies as a qualifying employee of the employer at any time during the eighteen (18) month period following the employee's completion of the program.History of Section.P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1; P.L. 1997, ch. 8, § 1.
RI Gen L § 42-64.6-5 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.6 - Jobs Training Tax Credit Act|Section 42-64.6-5 - Deduction.

§ 42-64.6-5. Deduction.A qualifying employer shall be denied a deduction for any expenses used to determine a credit, which was allowed under this chapter. If the credit is subsequently recaptured, or if the expenses attributable to the program exceed the amount on which the credit is allowed, a deduction shall be allowed in the taxable year in which the expense is recaptured, or paid or incurred.History of Section.P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.
RI Gen L § 42-64.6-6 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.6 - Jobs Training Tax Credit Act|Section 42-64.6-6 - Wage.

§ 42-64.6-6. Wage.To the extent the wages and other benefits paid or provided to a qualifying employee while that employee is enrolled in a program covered by this chapter, are attributable to the time the employee spent participating in the program, the qualifying expenses of the employer attributable to the employee shall include the portion (but not in excess of one thousand dollars ($1,000)) of the wages and other benefits paid or provided to the employee that are directly attributable to the time spent by the employee participating in the program.History of Section.P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.
RI Gen L § 42-64.6-7 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.6 - Jobs Training Tax Credit Act|Section 42-64.6-7 - Limitation.

§ 42-64.6-7. Limitation.The credit allowed pursuant to this chapter shall not reduce the liability of the employer for the tax imposed by chapters 11, 13, 14, 17 and 30 of title 44 in any year below the minimum tax where a minimum tax is provided under this title.History of Section.P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.
RI Gen L § 42-64.6-8 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.6 - Jobs Training Tax Credit Act|Section 42-64.6-8 - Annual reporting requirements.

§ 42-64.6-8. Annual reporting requirements.The human resource investment council shall annually prepare a report utilizing the information received in this act and other appropriate sources describing and evaluating the impact, if any, of this act on the state's economic resources and the number and type of qualifying employees being trained or retrained as a result of this chapter.History of Section.P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.
RI Gen L § 42-64.6-9 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.6 - Jobs Training Tax Credit Act|Section 42-64.6-9 - Sunset.

§ 42-64.6-9. Sunset.No credits authorized under this chapter shall be awarded for tax years beginning on or after January 1, 2018.History of Section.P.L. 2018, ch. 47, art. 11, § 3.
RI Gen L § 42-64.7-1 - 42-64.7-18 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.7 - Mill Building and Economic Revitalization Act|Section 42-64.7-1 - 42-64.7-18 - Repealed.

§ 42-64.7-1 — 42-64.7-18. Repealed.
RI Gen L § 42-64.8-1 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-1 - Short title.

§ 42-64.8-1. Short title.This chapter shall be known and may be cited as the "Urban Infrastructure Commission."History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.8-2 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-2 - Legislative findings.

§ 42-64.8-2. Legislative findings.(a) It is found and declared that Rhode Island's urban centers serve as centers of economic activity and offer a wide range of cultural and architectural assets; that these and other assets continue to contribute greatly to the economic and cultural prosperity of the state's urban centers, the greater metropolitan area, and the state as a whole.(b) It is further found that as cities age they often experience deteriorating infrastructure and increasing effective tax rates, adversely impacting their ability to retain and attract business; that the economic future of the suburbs, metropolitan areas, and the state as a whole, rests on the overall health of the urban areas; and that continued urban decay further threatens Rhode Island's economic assets.(c) It is further found that creation of an urban renaissance fund is needed to leverage private investment by providing resources for activities to improve the urban infrastructure from activities including assessment of abandoned industrial sites to enhance marketability, brownfield projects, urban land assembly and demolition of vacant and abandoned properties, waterside and streetscape improvement, neighborhood and community "anchor" development and transportation related projects.(d) It is further found and declared that because Rhode Island's urban communities are unable to sufficiently invest in local infrastructure supporting statewide economic activities, the state should play a central role in developing and supporting a targeted urban infrastructure program.(e) The purpose of this chapter is to create a state urban infrastructure commission (UIC) to develop a Rhode Island urban renaissance fund.History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.8-3 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-3 - Creation of the commission.

§ 42-64.8-3. Creation of the commission.There is hereby created and established the Rhode Island urban infrastructure commission hereinafter referred to as "the commission." The legislative authority for the commission shall cease as of February 15, 2004.History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.8-4 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-4 - Membership of commission.

§ 42-64.8-4. Membership of commission.(a) The commission shall be composed of ten (10) members as follows:(1) The chairperson of the house finance committee or his or her designee;(2) The chairperson of the senate finance committee or his or her designee;(3) The director of administration or his or her designee;(4) The director of the Rhode Island economic development corporation;(5) Two (2) city and/or town officials from a municipality with two thousand (2,000) persons per square mile or more based on the most recent U.S. Census appointed by the speaker of the house;(6) Two (2) city and/or town officials from a municipality with two thousand (2,000) persons per square mile or more based on most recent U.S. Census appointed by the president of the senate;(7) The president of the Rhode Island League of Cities and Towns or his or her designee; and(8) The president of the Rhode Island Public Expenditure Council or his or her designee.(b) The governor shall designate a mayor to serve as chairperson of the commission, and the vice-chairperson of the commission shall also be designated by the governor from among the members. In the event of the absence or disability of both the chairperson and vice chairperson, the members of the commission shall elect a temporary chairperson by a majority vote of those present and voting.(c) Should any member cease to be an officer or employee of the unit or agency he or she is appointed to represent, his or her membership on the commission shall terminate immediately. Any vacancy on the commission shall be filled by the appointing authority in the same manner as the original appointment.History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.8-5 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-5 - Purposes.

§ 42-64.8-5. Purposes.The urban infrastructure commission is authorized, created and established to develop a state-supported economic development financing tool known as the urban renaissance fund and the necessary supporting legislation to assist eligible urban cities and towns in local economic development projects and activities.History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.8-6 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-6 - Powers.

§ 42-64.8-6. Powers.The urban infrastructure commission shall develop an action plan to create and finance an urban renaissance fund. The plan shall include, but not be limited to:(a) The financial and administrative mechanisms necessary to support and spur private-sector investments in urban communities, with public funds directly linked to private-sector economic development initiatives;(b) The methods available to use the urban renaissance fund to provide municipalities and redevelopment agencies access to seed capital to improve urban infrastructure and leverage private investments, as well as assist communities in upgrading and reinvesting in existing urban infrastructure (e.g. utilities, roads, sidewalks, sewers), arresting blight and decay, enhancing municipal tax bases, and positioning urban communities to attract and retain employers;(c) Eligibility requirements, standards, terms and conditions necessary for eligible cities and towns to receive financial assistance in economic development activities through the urban renaissance fund;(d) Rules and regulations to address state certified comprehensive land use plans, capital development plans and operating funds for maintenance of the assets;(e) The criteria and process for selecting and approving projects;(f) A process to monitor and evaluate the state's investments through the urban renaissance fund; and(g) Alternative funding options to capitalize the fund for these purposes.History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.8-7 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-7 - Meetings - Hearings - Committees.

§ 42-64.8-7. Meetings — Hearings — Committees.(a) The commission shall hold meetings at such other times as it deems necessary. The commission may hold public hearings from time-to-time on matters within its purview.(b) Each office, board, commission, council, department or agency of state government, and each political subdivision of the state, shall cooperate with the commission in carrying out the functions and duties imposed by this chapter.(c) The commission may establish committees as it deems advisable and feasible, whose membership shall include at least one member of the commission, but only the commission itself may set policy or take other official action.(d) The commission shall promulgate rules of procedure governing its operations.(e) All meetings of the commission, or any committee of it, at which public business is discussed or formal action is taken shall conform to the state open meetings laws.History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.8-8 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-8 - Reports.

§ 42-64.8-8. Reports.The urban infrastructure commission shall issue a report outlining the findings and recommendations of the commission on establishing and financing an urban renaissance fund no later than February 15, 2004. Copies of the report shall be submitted to the governor, presiding officers of the general assembly, each city and town of the state, and appropriate state departments and agencies regarding the commission's work, including draft legislation necessary to implement its recommendations. Reports of the commission shall be available to the public.History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.8-9 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.8 - Urban Infrastructure Commission|Section 42-64.8-9 - Severability.

§ 42-64.8-9. Severability.If any provision or item of this chapter or its application is held invalid, such invalidity shall not affect other provisions, items or applications, and to this end the provisions of the act are declared severable.History of Section.P.L. 2003, ch. 100, § 1; P.L. 2003, ch. 236, § 1.
RI Gen L § 42-64.9-1 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.9 - Mill Building and Economic Revitalization Act|Section 42-64.9-1 - Short title.

§ 42-64.9-1. Short title.This chapter shall be known and may be cited as the "Mill Building and Economic Revitalization Act."History of Section.P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.
RI Gen L § 42-64.9-2 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.9 - Mill Building and Economic Revitalization Act|Section 42-64.9-2 - Legislative findings and purpose.

§ 42-64.9-2. Legislative findings and purpose.It is found and declared that:(1) Throughout the state of Rhode Island there are located numerous historic and industrial mill structures which over the past two (2) decades have experienced high vacancy rates and physical deterioration.(2) Without added economic incentive, these structures are not viable for redevelopment and reuse by modern commercial and manufacturing enterprises and will continue their physical deterioration.(3) The redevelopment and reuse of these historic industrial mill structures are of critical importance to the economic well-being of the state of Rhode Island and its towns and cities.(4) The adoption of certain economic incentive measures will assist in stimulating the reuse and redevelopment of Rhode Island's historic industrial mill structures, and will benefit the health, safety, welfare and prosperity of the people of this state.History of Section.P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.
RI Gen L § 42-64.9-3 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.9 - Mill Building and Economic Revitalization Act|Section 42-64.9-3 - Purpose.

§ 42-64.9-3. Purpose.It is the purpose of this chapter to create economic incentives for the purpose of stimulating the redevelopment and reuse of Rhode Island's historic industrial mill structures.History of Section.P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.
RI Gen L § 42-64.9-6 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.9 - Mill Building and Economic Revitalization Act|Section 42-64.9-6 - Notice of final designation of certified building.

§ 42-64.9-6. Notice of final designation of certified building.(a) Upon notice to the council that the municipality has satisfied the requirements of § 42-64.9-5(b)(2)(i) through (vi), the council shall provide to the municipality and to the certified building owner a written notice of final designation, which notice shall include a statement that an independent appraisal is required in order to comply with the requirements of § 42-64.9-4(13).(b) The certification and the benefits accruing thereto shall apply for no more than five (5) years from the date of final designation by the council, except in the case of the carryover of unused specialized investment tax credits as provided by § 44-31-2, and in no case shall the benefits accruing be applied retroactively.History of Section.P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.
RI Gen L § 42-64.9-6.1 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.9 - Mill Building and Economic Revitalization Act|Section 42-64.9-6.1 - Certified building rehabilitation.

§ 42-64.9-6.1. Certified building rehabilitation.(a) A certified building shall be treated as having been substantially rehabilitated only if the reconstruction and rehabilitation expenditures incurred during the twenty-four (24) month period selected by the certified building owner and ending with or within the taxable year in which the rehabilitated certified building is first placed in service by the certified building owner meet the definition of "substantial rehabilitation" set forth in § 42-64.9-4(13). For purposes of determining whether the requirements of § 42-64.9-4(13) have been met, the market value of the certified building shall be determined at the beginning of the 1st day of such twenty-four (24) month period.(b) Special rule for phased rehabilitation. In the case of any rehabilitation which may reasonably be expected to be completed in phases set forth in architectural plans and specifications completed before the rehabilitation begins, subsection (a) of this section shall be applied by substituting "sixty (60) month period" for "twenty-four (24) month period."History of Section.P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1; P.L. 2006, ch. 216, § 43.
RI Gen L § 42-64.9-7 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.9 - Mill Building and Economic Revitalization Act|Section 42-64.9-7 - Specialized investment tax credit.

§ 42-64.9-7. Specialized investment tax credit.A certified building owner may be allowed a specialized investment tax credit as set out in § 44-31-2 against the tax imposed by chapters 11 and 30 of title 44.History of Section.P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.
RI Gen L § 42-64.9-8 (2021)
2021 Rhode Island General Laws|Title 42 - State Affairs and Government|Chapter 42-64.9 - Mill Building and Economic Revitalization Act|Section 42-64.9-8 - Business tax credits.

§ 42-64.9-8. Business tax credits.A taxpayer who owns and operates an eligible business within a certified building that has been substantially rehabilitated is allowed a credit against the tax imposed pursuant to chapter 11 or 30 of title 44 as follows:(1) A credit equal to one hundred percent (100%) of the total amount of Rhode Island salaries and wages as are paid to qualified employees in excess of Rhode Island salaries and wages paid to the same employees in the prior calendar year. The maximum credit allowable per taxable year under the provisions of this subsection is three thousand dollars ($3,000) per qualified employee.(2) Any tax credits provided in subdivision (1) shall not offset any tax liability in years other than the year in which the taxpayer qualifies for the credit. Fiscal year taxpayers must claim the tax credit in the year in which the December 31st of the certification year falls. The credit shall not reduce the tax below the minimum tax. The credit shall be used to offset tax liability under either chapter 11 or 30 of title 44, but not both.(3) In the case of a corporation, the credit allowed under this section is only allowed against the tax of that corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated tax return.(4) In the case of multiple business owners, the credit provided in subdivision (1) is apportioned according to the ownership interests of the eligible business.(5) In the event that the eligible business is located within an enterprise zone and is a certified business under the provisions of § 42-64.3-6, the taxpayer must elect to use the credit provided under subdivision (1) or the credit provided in § 42-64.3-6 to offset tax liability, but the taxpayer may not elect to claim both.History of Section.P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.