reglab/housing_qa huggingface dataset:
RI Gen L § 44-46-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-46 - Adult Education Tax Credit|Section 44-46-3 - Credits.

§ 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.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.
RI Gen L § 44-46-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-46 - Adult Education Tax Credit|Section 44-46-4 - Administration.

§ 44-46-4. Administration.The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.History of Section.P.L. 1985, ch. 274, § 1.
RI Gen L § 44-46-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-46 - Adult Education Tax Credit|Section 44-46-5 - Accounting.

§ 44-46-5. Accounting.An itemized accounting of the costs and an affidavit attesting to the facts shall be furnished by the claimant taxpayer to the division of taxation.History of Section.P.L. 1985, ch. 274, § 1.
RI Gen L § 44-46-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-46 - Adult Education Tax Credit|Section 44-46-6 - Severability.

§ 44-46-6. Severability.If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portion of this chapter.History of Section.P.L. 1985, ch. 274, § 1.
RI Gen L § 44-46-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-46 - Adult Education Tax Credit|Section 44-46-7 - Limit.

§ 44-46-7. Limit.The maximum credit per calendar year per employer allowable under this chapter shall be five thousand dollars ($5,000).History of Section.P.L. 1996, ch. 105, § 2; P.L. 1996, ch. 198, § 2; P.L. 1997, ch. 97, § 1.
RI Gen L § 44-46-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-46 - Adult Education Tax Credit|Section 44-46-8 - Certificates.

§ 44-46-8. Certificates.A business shall not be allowed a credit under this chapter for any taxable year unless the business obtains a written certificate from the division of taxation.History of Section.P.L. 1996, ch. 105, § 2; P.L. 1996, ch. 198, § 2.
RI Gen L § 44-47-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit|Section 44-47-1 - Tax credit.

§ 44-47-1. Tax credit.(a) A taxpayer that pays for or provides adult or child day care services to its employees or to the employees of its commercial tenants, or that provides real property or dedicates rental space for child day care services, is allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11 and 13, except § 44-13-13, and chapters 14, 17, 30 of this title. The amount of the credit shall be:(1) Thirty percent (30%) of the total amount expended in the state of Rhode Island during the taxable year by a taxpayer for day care services purchased to provide care for the dependent children or dependent adult family members of the taxpayer's employees or employees of commercial tenants of the taxpayer during the employees' hours of employment;(2) Thirty percent (30%) of the total amount expended during the taxable year by a taxpayer in the establishment and/or operation of a day care facility in the state of Rhode Island used primarily by the dependent children of the taxpayer's employees or employees of commercial tenants of the taxpayer during the employees' hours of employment;(3) Thirty percent (30%) of the total amount expended during the taxable year by a taxpayer in conjunction with one or more other taxpayers for the establishment and/or operation of a day care facility in the state of Rhode Island used primarily by the dependent children of the taxpayer's employees or employees of commercial tenants of the taxpayer during that employee's hours of employment;(4) Thirty percent (30%) of the total amount foregone in rent or lease payments related to the dedication of rental or lease space to child day care services. The amount foregone shall be the difference between fair market rental and actual rental.(b) No credit shall be allowed pursuant to this chapter unless the child day care facility is licensed pursuant to chapter 72.1 of title 42, and agrees to accept children whose child care services are paid for in full or in part by the Rhode Island department of human services; and/or the adult day care facility is certified by the department of elderly affairs.History of Section.P.L. 1987, ch. 477, § 1; P.L. 1988, ch. 602, § 1; P.L. 1992, ch. 162, § 1; P.L. 1994, ch. 216, § 2; P.L. 1994, ch. 262, § 1; P.L. 1994, ch. 270, § 2.
RI Gen L § 44-47-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit|Section 44-47-2 - "Amount expended" defined.

§ 44-47-2. "Amount expended" defined.As used in this chapter, the term "amount expended" means the actual sums of money spent, or the cost or other basis for federal tax purposes of real or tangible personal property donated or dedicated to the establishment of a child day care center.History of Section.P.L. 1987, ch. 477, § 1; P.L. 1994, ch. 262, § 1.
RI Gen L § 44-47-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit|Section 44-47-3 - Limitation on credit - Carry over.

§ 44-47-3. Limitation on credit — Carry over.(a) A taxpayer shall be allowed a credit as provided in § 44-47-1(a)(2), (3) or (4) up to a maximum total credit of thirty thousand dollars ($30,000). The credit shall not reduce the tax due for that year to less than one hundred dollars ($100). If the amount of credit allowable under § 44-47-1(a)(2), (3) or (4) for any taxable year reduces the tax to one hundred dollars ($100), the balance of the credit may be claimed against the tax imposed for the next five (5) consecutive taxable years; provided, that any balance of credit may not be claimed for any succeeding taxable year in which the taxpayer's child day care facility is operated for purposes of child day care for less than six (6) months. In no event shall the total credit amount exceed thirty thousand dollars ($30,000).(b) A taxpayer shall be allowed a credit as provided in § 44-47-1(a)(1) up to a maximum annual credit of thirty thousand dollars ($30,000). That credit shall not reduce the tax due for any taxable year to less than one hundred dollars ($100). If the amount of credit allowable under § 44-47-1(a)(1) reduces the tax to one hundred dollars ($100), the balance of the credit may not be carried over to any subsequent taxable year.History of Section.P.L. 1987, ch. 477, § 1.
RI Gen L § 44-47-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit|Section 44-47-4 - Administration.

§ 44-47-4. Administration.The tax administrator shall make available suitable forms with instructions for claiming the credit. The tax administrator may prescribe rules and regulations as may be necessary to carry into effect the provisions of this chapter.History of Section.P.L. 1987, ch. 477, § 1.
RI Gen L § 44-48-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48 - Tax Expenditure Pilot Project|Section 44-48-1 - Repealed.

§ 44-48-1. Repealed.History of Section.P.L. 1988, ch. 129, art. 12, § 1; Repealed by P.L. 2000, ch. 109, § 50, effective July 7, 2000.
RI Gen L § 44-48.2-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013|Section 44-48.2-1 - Short title.

§ 44-48.2-1. Short title.This chapter shall be known and may be cited as the "Economic Development Tax Incentives Evaluation Act of 2013."History of Section.P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5.
RI Gen L § 44-48.2-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013|Section 44-48.2-2 - Legislative findings and purpose.

§ 44-48.2-2. Legislative findings and purpose.The general assembly finds and declares that:(1) The state of Rhode Island relies on a number of tax incentives, including credits, exemptions, and deductions, to encourage businesses to locate, hire employees, expand, invest, and/or remain in the state;(2) These various tax incentives are intended as a tool for economic development, promoting new jobs and business growth in Rhode Island;(3) The state needs a systematic approach for evaluating whether incentives are fulfilling their intended purposes in a cost-effective manner;(4) In order to improve state government's effectiveness in serving the residents of this state, the legislature finds it necessary to provide for the systematic and comprehensive analysis of economic development tax incentives and for those analyses to be incorporated into the budget and policymaking processes.History of Section.P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65.
RI Gen L § 44-48.2-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013|Section 44-48.2-3 - Economic development tax incentive defined.

§ 44-48.2-3. Economic development tax incentive defined.(a) As used in this section, the term "economic development tax incentive" shall include:(1) Those tax credits, deductions, exemptions, exclusions, and other preferential tax benefits associated with §§ 42-64.3-6, 42-64.3-7, 42-64.5-3, 42-64.6-4, 42-64.11-4, 44-30-1.1, 44-31-1, 44-31-1.1, 44-31-2, 44-31.2-5, 44-32-1, 44-32-2, 44-32-3, 44-39.1-1, 44-43-2, 44-43-3, and 44-63-2, and chapters 64.20, 64.21, 64.26, 64.30 of title 42 and chapter 48.3 of title 44;(2) Any future incentives enacted after the effective date of this section for the purpose of recruitment or retention of businesses in the state of Rhode Island.(b) In determining whether a future tax incentive is enacted for "the purpose of recruitment or retention of businesses," the office of revenue analysis shall consider legislative intent, including legislative statements of purpose and goals, and may also consider whether the tax incentive is promoted as a business incentive by the state's economic development agency or other relevant state agency.History of Section.P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65; P.L. 2015, ch. 141, art. 19, § 14.
RI Gen L § 44-48.2-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013|Section 44-48.2-4 - Economic development tax incentive evaluations - Schedule.

§ 44-48.2-4. Economic development tax incentive evaluations — Schedule.(a) In accordance with the following schedule, the tax expenditure report produced by the chief of the office of revenue analysis pursuant to § 44-48.1-1 shall include an additional analysis component, consistent with § 44-48.2-5 and produced in consultation with the chief executive officer of the commerce corporation, the director of the office of management and budget, and the director of the department of labor and training:(1) Analyses of economic development tax incentives as listed in subdivision 44-48.2-3(1) shall be completed at least once between July 1, 2014, and June 30, 2017, and no less than once every three (3) years thereafter;(2) Analyses of any economic development tax incentives created after July 1, 2013, shall be completed within five (5) years of taking effect and no less than once every three (3) years thereafter;(b) No later than the tenth (10th) of January each year, beginning in 2014, the office of revenue analysis will submit to the chairs of the senate and house finance committees a three-year (3) plan for evaluating economic development tax incentives.History of Section.P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65.
RI Gen L § 44-48.2-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013|Section 44-48.2-6 - Consideration by the governor.

§ 44-48.2-6. Consideration by the governor.The governor's budget submission as required under chapter 35-3 shall identify each economic development tax incentive for which an evaluation was completed in accordance with this chapter in the period since the governor's previous budget submission. For each evaluated tax incentive, the governor's budget submission shall include a recommendation as to whether the tax incentive should be continued, modified, or terminated.History of Section.P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5.
RI Gen L § 44-48.3-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-1 - Short title.

§ 44-48.3-1. Short title.This chapter shall be known and may be cited as the "Rhode Island Qualified Jobs Incentive Act of 2015."History of Section.P.L. 2015, ch. 141, art. 19, § 15.
RI Gen L § 44-48.3-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-2 - Findings and declaration.

§ 44-48.3-2. Findings and declaration.(a) It is hereby found and declared that due to long-term and short-term negative economic trends in Rhode Island, businesses in the state have found it difficult to make investments that would stimulate economic activity and create new jobs. This situation has contributed to a rate of unemployment in Rhode Island that is higher than our neighbors and among the highest in the nation. Consequently, a need exists to promote the creation of new jobs, attract new business and industry, and stimulate growth in businesses that are prepared to make meaningful investment and foster job creation in Rhode Island.(b) Through the establishment of a jobs incentive program, Rhode Island can take steps to stimulate business expansion and attraction, create well-paying jobs for its residents, and generate revenues for necessary state and local governmental services.History of Section.P.L. 2015, ch. 141, art. 19, § 15.
RI Gen L § 44-48.3-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-5 - Incentive agreement required prior to issuance of tax credits.

§ 44-48.3-5. Incentive agreement required prior to issuance of tax credits.(a) The commerce corporation shall require an eligible business to enter into an incentive agreement prior to the issuance of tax credits. The incentive agreement shall include, but shall not be limited to, the following:(1) A detailed description of the proposed job creation including industry sectors and the number of new full-time jobs that are sought to be approved for tax credits;(2) The eligibility period of the tax credits, including the first year for which the tax credits may be claimed;(3) A requirement that the applicant maintain the project at a location in Rhode Island for the commitment period, with at least the minimum number of full-time employees as required by this program;(4) A method for the business to annually certify that it has met the employment requirements of the program for each year of the commitment period;(5) A provision permitting an audit of the payroll records of the business from time to time, as the commerce corporation deems necessary;(6) A provision establishing the conditions under which the agreement may be terminated;(7) A provision that if, in any tax period, the business reduces the total number of full-time employees in its statewide workforce in the last tax period prior to the credit amount approval under this program by more than twenty percent (20%) of jobs for which a credit was granted under this chapter as described in the business's incentive agreement(s), then the business shall forfeit all credit amounts described in the business's incentive agreement(s) for that tax period and each subsequent tax period, until the first tax period for which documentation demonstrating the restoration of the business's statewide workforce to the threshold levels required by the incentive agreement(s) has been reviewed and approved by the commerce corporation, for which tax period and each subsequent tax period the full amount of the credit shall be allowed; and(8) A provision that during the commitment period, if the business ceases operations in the state or transfers more than fifty percent (50%) of the jobs for which a credit was granted under this chapter to another state, the tax credit shall cease pursuant to this section and the business shall be liable to the state for, at a minimum, twenty percent (20%) of all tax benefits granted to the business under this chapter calculated from the date of the incentive agreement.History of Section.P.L. 2015, ch. 141, art. 19, § 15.
RI Gen L § 44-48.3-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-6 - Total amount of tax credit for eligible business.

§ 44-48.3-6. Total amount of tax credit for eligible business.(a) The base amount of the tax credit for an eligible business for each new full-time job shall be up to two thousand five hundred dollars ($2,500) annually.(b) The total tax credit amount shall be calculated and credited to the business annually for each year of the eligibility period after the commerce corporation, in consultation with the division of taxation, has verified that the jobs covered by the tax credit have generated sufficient personal income taxes to comply with subsection (e) of this section.(c) In addition to the base amount of the tax credit, the amount of the tax credit to be awarded for each new full-time job may be increased, pursuant to the provisions of subsection (d) of this section, if the business meets any of the following criteria or such other additional criteria determined by the commerce corporation from time to time in response to evolving economic or market conditions:(1) For a business located within a hope community;(2) For a targeted industry;(3) For a business located within a transit oriented development area; and(4) For an out-of-state business that relocates a business unit or units or creates a significant number of new full-time jobs during the commitment period.(d) For any application made to the commerce corporation the tax credit for an eligible business for each new full-time job shall not exceed seven thousand five hundred dollars ($7,500) annually.(e) Notwithstanding the provisions of subsections (a) through (d) of this section, for each application approved by the commerce corporation prior to July 1, 2019, the amount of tax credits available to be obtained by the business annually shall not exceed the reasonable W-2 withholding received by the state for each new full-time job created by a business for applications received by the commerce corporation. For each application approved by the commerce corporation after July 1, 2019, the amount of tax credits available to be obtained by the business annually shall not exceed seventy-five percent (75%) of the reasonable W-2 withholding received by the state for each new full-time job created by a business for applications received by the commerce corporation.(f) The commerce corporation shall establish regulations regarding the conditions under which a business may submit more than one application for tax credits over time. The commerce corporation may place limits on repeat applications.History of Section.P.L. 2015, ch. 141, art. 19, § 15; P.L. 2019, ch. 88, art. 12, § 7.
RI Gen L § 44-48.3-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-7 - Documentation.

§ 44-48.3-7. Documentation.(a) A business shall submit documentation indicating that it has met the employment requirements specified in the incentive agreement for certification of its tax credit amount within three (3) years following the date of approval of its application by the commerce corporation. The commerce corporation, after a finding of good cause, may grant two (2) six (6) month extensions of this deadline. In no event shall the incentive effective date occur later than four (4) years following the date of approval of an application by the commerce corporation.(b) Full-time employment for an accounting or privilege period shall be determined as the average of the monthly full-time employment for the period.(c) In conducting its annual review of a business, the commerce corporation may require a business to submit any information determined by the commerce corporation to be necessary and relevant to its review.(d) The credit amount for any tax period for which the documentation of a business's credit amount remains uncertified as of a date one year after the closing date of that period shall be forfeited, although credit amounts for the remainder of the years of the eligibility period shall remain available to the business.History of Section.P.L. 2015, ch. 141, art. 19, § 15.
RI Gen L § 44-48.3-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-9 - Administration.

§ 44-48.3-9. Administration.(a) The commerce corporation may adopt implementation guidelines, directives, criteria, rules and regulations pursuant to chapter 35 of title 42 ("administrative procedures act") as are necessary to implement this chapter, including, but not limited to: the enumeration of specific targeted industries; specific delineation of the incentive areas; the promulgation of procedures and forms necessary to apply for a tax credit, including the enumeration of the certification procedures and allocation of tax credits; and provisions for tax credit applicants to be charged an initial application fee, and ongoing service fees, to cover the administrative costs related to the tax credit.(b) For businesses adding jobs on the basis of a future federal procurement, the commerce corporation shall establish specific procedures.(c) The division of taxation shall adopt rules as are necessary to implement this chapter.History of Section.P.L. 2015, ch. 141, art. 19, § 15.
RI Gen L § 44-48.3-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-10 - Limitations.

§ 44-48.3-10. Limitations.The incentives provided under this chapter shall not be granted in combination with any other job specific benefit provided by the state, the commerce corporation, or any other state agency, board, commission, quasi-public corporation or similar entity without the express authorization of the commerce corporation.History of Section.P.L. 2015, ch. 141, art. 19, § 15.