reglab/housing_qa huggingface dataset:
RI Gen L § 44-55-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-3 - Definitions.

§ 44-55-3. Definitions.The words defined in this section have the meanings established in this section whenever they appear in this chapter:(1) "Business" means any corporation, limited liability company, partnership, individual, sole proprietorship, joint stock company, joint venture, or any other legal entity through which business is legally conducted or any successors or assigns of the legal entity.(2) "First year wages" means the Rhode Island wages or Rhode Island salary of the newly-hired employee and actually paid by the business for a period of three hundred sixty-five (365) days from the employee's first day of work as evidenced by the W-2(s) provided by the claimant's business for the calendar year into which the time period falls; provided, that wages subject to the incentive shall be reduced by any direct state or federal assistance.(3) "Tax incentives" or "incentive" means a deduction or modification in computed taxes owed by a claimant's business.(4) "Paid employment" means a period of time during which an employee has been hired by a business and is receiving Rhode Island wages or salaries for his or her service.(5) "Unemployed" for the purposes of this chapter means and refers to an individual who attests that he or she is not working, and:(i) Has received unemployment compensation benefits pursuant to chapter 44 of title 28 or any similar laws of another state any time within a one year period preceding the date of hire; or(ii) Has been a recipient of the state of Rhode Island's aid to families with dependent children program pursuant to chapter 6 of title 40 for a minimum of a one year period preceding the date of hire.History of Section.P.L. 1997, ch. 362, § 1.
RI Gen L § 44-55-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-4 - Criteria for tax incentives.

§ 44-55-4. Criteria for tax incentives.(a) A business whose employees each meet the following criteria as certified by the department of labor and training shall be entitled to an incentive in the amount of forty percent (40%) of the eligible employee's first year wages, up to a maximum of two thousand four hundred dollars ($2,400) per eligible employee:(1) The hired employee shall attest and must have been unemployed for a period of at least twenty-six (26) consecutive calendar weeks immediately prior to employment with the claimant business; and(2) The employee must have been in the employ of the claimant business for a minimum period of fifty-two (52) consecutive calendar weeks, and a minimum of one thousand eight hundred twenty (1,820) hours of paid employment before the employer can become eligible for the incentive.(b) The incentive shall be applied only once for any given employee. The employee must be a first time hiree of the claimant business and not have worked for any company that subsequently merges with or is acquired by the business. Also, any employee which a business leases does not qualify for this incentive.(c) In order to avail itself of the incentive, the business must file for the incentive for the employee with the department of labor and training within thirty (30) days from the first day the employee begins work. The department of labor and training shall notify the business as soon as practicable after the completion of certification pursuant to the provisions of this section and § 44-55-4.1.(d) The employee cannot be a relative of any controlling shareholder, director, or officer of the claimant corporation, nor controlling shareholder, officer, or manager of the claimant limited liability company, nor partner or owner of any claimant partnership, joint venture, sole proprietorship or any other type of legal business entity claiming the incentive under this chapter.History of Section.P.L. 1997, ch. 362, § 1.
RI Gen L § 44-55-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-4.1 - Incentive provisions.

§ 44-55-4.1. Incentive provisions.(a) The deduction or modification is not refundable but may be used by the claimant business for the tax against it pursuant to chapters 11, 13, 14, 15, 17, and 30 of this title, not including any tax imposed under § 44-13-13 or other similar provisions in the following manner:(1) A deduction for purposes of computing net income in accordance with chapter 11 of this title;(2) A deduction from gross earnings for purposes of computing the public service corporation tax in accordance with chapter 13 of this title;(3) A deduction for the purposes of computing net income in accordance with chapter 14 of this title;(4) A deduction for the purposes of computing deposits in accordance with chapter 15 of this title;(5) A deduction for the purposes of computing gross premiums in accordance with chapter 17 of this title; or(6) A modification reducing federal adjusted gross income in accordance with chapter 30 of this title.(b) The modification allowed under this chapter for any taxable year shall not reduce the tax due for that year to below the minimum tax imposed under the applicable chapter of this title. Any amount of modification not used in that taxable year may not be carried over to the following year.(c) In the event that the claimant business is electing a subchapter S corporation, limited liability company, partnership, or a joint venture, the incentive shall be divided as income.(d) In the event that the taxpayer is liable for taxes imposed under both chapters 14 and 15 of this title, the taxpayer must elect the tax against which it wishes to claim the incentive. This election shall be made as part of the taxpayer's filings in accordance with §§ 44-14-6 and 44-15-5. The taxpayer may not divide the incentive for any year between the two (2) tax liabilities for which it is liable.(e) In the event that the hiring of the employee is used to obtain any other tax incentive or tax benefit for the business, then the business will not be eligible for the incentive available in this chapter.History of Section.P.L. 1997, ch. 362, § 1.
RI Gen L § 44-55-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-5 - Certification.

§ 44-55-5. Certification.After receiving the initial request from the claimant business for the tax incentive, the department of labor and training shall provide to the claimant business certification of unemployment as soon as practicable. The department of labor and training shall determine the eligibility of the employee and issue certification for the employee.History of Section.P.L. 1997, ch. 362, § 1.
RI Gen L § 44-55-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-6 - Certificates.

§ 44-55-6. Certificates.A business shall not be allowed an incentive under this chapter for any taxable year unless the business obtains a written certificate from the department of labor and training for each employee claimed.History of Section.P.L. 1997, ch. 362, § 1.
RI Gen L § 44-55-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-7 - Administration.

§ 44-55-7. Administration.The tax administrator shall make available suitable forms with instructions for claiming the incentive. The claim shall be in a form 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. 1997, ch. 362, § 1.
RI Gen L § 44-55-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-8 - Adding back the domestic production activities deduction.

§ 44-55-8. Adding back the domestic production activities deduction.All corporations doing business in the state of Rhode Island shall add back into their taxable income any amount deducted under the federal "domestic production deduction" of the internal revenue code 26 U.S.C. § 199. State tax forms shall be changed if needed in order to comply with this section.History of Section.P.L. 2013, ch. 144, art. 9, § 2; P.L. 2014, ch. 528, § 66.
RI Gen L § 44-56-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-56 - Renewable Energy Sales Tax Credit|Section 44-56-1 - Repealed.

§ 44-56-1. Repealed.History of Section.P.L. 2000, ch. 145, § 1; Repealed by P.L. 2005, ch. 281, § 1, and by P.L. 2005, ch. 305, § 1, effective July 15, 2005.
RI Gen L § 44-57-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-57 - Residential Renewable Energy System Tax Credit|Section 44-57-1 - Tax credit for principal or secondary residence.

§ 44-57-1. Tax credit for principal or secondary residence.(a) An eligible person, as defined in § 44-57-3, who shall pay all or part of the cost of an eligible renewable energy system, as defined in § 44-57-4, which is installed in a dwelling, as defined in § 44-57-2(13), shall be entitled to a tax credit against the tax liability imposed by chapters 11 and 30 of this title. The credit, which shall be nonrefundable, shall be computed in accordance with § 44-57-5.(b) The credit shall be claimed in the tax year in which the renewable energy system is placed into service. The credit may be claimed in the tax year the renewable energy system is purchased if the system is placed in service by April 1 of the following tax year.(c) Any credit not used in accordance with subsection (b) of this section shall not be carried over to any following year or years. The tax credit shall not reduce the tax in any tax year below the minimum tax where a minimum tax is provided by law.(d) In the event the eligible person is a partnership, joint venture, or corporation, the credit shall be divided in the same manner as income.History of Section.P.L. 2000, ch. 145, § 1.
RI Gen L § 44-57-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-57 - Residential Renewable Energy System Tax Credit|Section 44-57-3 - Eligibility.

§ 44-57-3. Eligibility.In order to be eligible to receive a renewable energy system tax credit, pursuant to the provisions of this chapter, a person shall:(1) Pay income taxes in Rhode Island; and(2) Own, rent, or be the contract buyer of the dwelling or dwellings to be served by the renewable energy system. The dwelling or dwellings must be in the main or secondary residence of the person who applies for the tax credit, or of a tenant; or(3) Own, or be the contract buyer of the renewable energy system and pay all or part of the cost of the renewable energy system; or(4) Be the contractor that owns the dwelling for speculative sale in which the renewable energy system is installed.History of Section.P.L. 2000, ch. 145, § 1.
RI Gen L § 44-57-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-57 - Residential Renewable Energy System Tax Credit|Section 44-57-6 - Application for system certification.

§ 44-57-6. Application for system certification.Applicants for the tax credit shall obtain a systems certification from the state energy office, except if the system is installed by a contractor holding a contractor certification issued by the state energy office. Applications for a system certification shall be made on a form provided by the state energy office. All applications shall contain a statement that the system and contractor or owner-builder will meet all federal, state, and local requirements all applications shall state the net cost and location of the renewable energy system.History of Section.P.L. 2000, ch. 145, § 1.
RI Gen L § 44-57-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-57 - Residential Renewable Energy System Tax Credit|Section 44-57-9 - Review of applications.

§ 44-57-9. Review of applications.(a) (1) The state energy office shall review applications for compliance with the provisions of this chapter.(2) The state energy office will return all applications that are not complete. The state energy office shall identify the additional information needed.(3) The state energy office shall act on a completed application within sixty (60) days after it is received. The state energy office may require more details within thirty (30) days of receipt of an initial application. An additional sixty (60) day review period may be allowed at the director's discretion. If so, the state energy office will explain to the applicant why more time is needed.(4) If the state energy office fails to meet these deadlines, the system shall be considered approved.(5) If the state energy office requests additional data, the review period will be extended until the required data is received.(6) During review, the state energy office may ask for proof that the system complies with the provisions of this chapter. The state energy office may also ask for changes to make the system and application comply with these same renewable energy system regulations.(b) (1) To get the information needed to review an application or to verify eligibility, the state energy office may, with the owner's consent, inspect an installed renewable energy system.(2) The state energy office may deny a system certification or request the division of taxation to initiate proceedings for the forfeiture of a tax credit if an owner refuses to allow the state energy office to inspect a renewable energy system.(c) (1) The state energy office may require corrections to make the renewable energy system comply with this chapter to be made within thirty (30) days.(2) If these changes are not made within the time limit, the state energy office may reject the application. The state energy office may use the results of utility inspections in lieu of their own.(d) The state energy office will explain all rejected applications in writing. Approved requests for lesser costs than claimed by the applicant will also include written reasons.(e) If the state energy office rejects an application for system certification or contractor certification, an applicant may appeal the rejection. If the state energy office approves a system certification for lesser cost than claimed by the applicant, the applicant may also appeal the rejection of those costs. The appeal must be within sixty (60) days of the mailing of the rejection notice by the state energy office. Appeals shall be claimed pursuant to the provisions of the Administrative Procedures Act, chapter 35 of title 42.History of Section.P.L. 2000, ch. 145, § 1.
RI Gen L § 44-57-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-57 - Residential Renewable Energy System Tax Credit|Section 44-57-10 - Rules and regulations.

§ 44-57-10. Rules and regulations.(a) Renewable energy systems shall comply with all state, federal, and local laws that apply.(b) The policy of the state energy office shall be:(1) To accept the findings of local, state, and federal agencies which license or permit renewable energy systems;(2) To avoid influencing any of those agencies to approve or deny a license or a permit;(3) To provide facts from tax credit files to those agencies when asked.(c) Each applicant:(1) Shall obtain each local and or state permit that applies to the renewable energy system project;(2) Shall agree to comply with the express terms and conditions of each permit;(3) Shall agree to comply with all state rules and laws that apply to the renewable energy system project.(d) System certifications and contractor certifications shall be based on the applicant's promise that each needed local and state permit has been or will be obtained. Failure to obtain those approvals shall cause the state energy office approval to be revoked.(e) Renewable energy system contractors shall install all systems to comply with manufacturers' published specifications.(f) The director is authorized to promulgate rules and regulations in further support of the provisions of this chapter.History of Section.P.L. 2000, ch. 145, § 1.
RI Gen L § 44-57-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-57 - Residential Renewable Energy System Tax Credit|Section 44-57-12 - Administrative process for review and revocation of contractor certification.

§ 44-57-12. Administrative process for review and revocation of contractor certification.(a) The state energy office will rely on the contractors' registration board for monitoring and enforcement of contractor certificates.(b) If the state energy office receives a complaint, it shall notify the contractors' registration board who will then act upon this complaint as they would any other complaint they receive against a registered builder.(c) If the contractors' registration board finds that the contractor is in violation of the provisions of this chapter, the contractors' registration board shall take whatever action they deem necessary including, but not limited to, revoking the contractor's registration card away from the contractor and/or any other action that the contractors' registration board takes that is under its authority.History of Section.P.L. 2000, ch. 145, § 1.
RI Gen L § 44-58-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-58 - Streamlined Sales Tax System|Section 44-58-1 - Short title.

§ 44-58-1. Short title.This chapter may be cited as the "Streamlined Sales Tax System for the 21st Century Act."History of Section.P.L. 2000, ch. 181, § 1.
RI Gen L § 44-58-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-58 - Streamlined Sales Tax System|Section 44-58-2 - Legislative findings and intent - Legislative declaration.

§ 44-58-2. Legislative findings and intent — Legislative declaration.The general assembly finds and declares as follows:(1) State and local tax systems should treat transactions in a competitively neutral manner.(2) A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty.(3) Remote sellers should not receive preferential tax treatment at the expense of local "main street" merchants, nor should those vendors be burdened with special, discriminatory, or multiple taxes.(4) The state should simplify sales and use taxes to reduce the administrative burden of collection.(5) While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates or interference.History of Section.P.L. 2000, ch. 181, § 1.
RI Gen L § 44-58-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-58 - Streamlined Sales Tax System|Section 44-58-3 - "Tax administrator" defined.

§ 44-58-3. "Tax administrator" defined.As used in this chapter, "tax administrator" means the tax administrator within the department of revenue as provided for in § 44-1-1.History of Section.P.L. 2000, ch. 181, § 1; P.L. 2006, ch. 246, art. 38, § 17; P.L. 2008, ch. 98, § 55; P.L. 2008, ch. 145, § 55.
RI Gen L § 44-58-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-58 - Streamlined Sales Tax System|Section 44-58-4 - Legislative authorization to enter into multi-state discussions.

§ 44-58-4. Legislative authorization to enter into multi-state discussions.(a) The state tax administrator shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These discussions shall focus on a system that has the capability to determine whether the transaction is taxable or tax exempt, the appropriate tax rate to be applied to the transaction, and the total tax due on the transaction, and shall provide a method for collecting and remitting sales and use taxes to the state. The system may provide compensation for the costs of collecting and remitting sales and use taxes. Discussions between the tax administrator and other states may include, but are not limited to, the following:(1) The development of a "joint request for information" from the potential public and private parties governing the specifications for the system;(2) The mechanism for compensating parties for the development and operation of the system;(3) Establishment of minimum statutory simplification measures necessary for state participation in the system; and(4) Measures to preserve confidentiality of taxpayer information and privacy rights of consumers.(b) Following these discussions, the tax administrator may proceed to issue a joint request for information.History of Section.P.L. 2000, ch. 181, § 1.
RI Gen L § 44-58-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-58 - Streamlined Sales Tax System|Section 44-58-5 - Limited test authorization - Optional provision for state electing to participate in early test of simplified system.

§ 44-58-5. Limited test authorization — Optional provision for state electing to participate in early test of simplified system.(a) The tax administrator shall be authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agreements for that purpose.(b) Agreements to participate in these tests shall establish provisions for the administration, imposition, and collection of sales and use taxes resulting in revenues paid that are the same as would be paid under and pursuant to the provisions of chapters 18 and 19 of this title.(c) Parties to the agreements shall be excused from complying with the provisions of chapters 18 and 19 of this title to the extent a different procedure is required by the agreements, except for confidentiality of taxpayer information as detailed in § 44-58-6.(d) Agreements authorized under this section shall terminate no later than December 31, 2001.History of Section.P.L. 2000, ch. 181, § 1.
RI Gen L § 44-58-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-58 - Streamlined Sales Tax System|Section 44-58-6 - Confidentiality of taxpayer information.

§ 44-58-6. Confidentiality of taxpayer information.Return information submitted to any party or parties acting for and on behalf of the state shall be treated as confidential taxpayer information. Disclosures of confidential taxpayer information necessary under the provisions of this chapter shall be pursuant to a written agreement entered into between the tax administrator and the party or parties. The party or parties shall be bound by the same requirements of confidentiality as the tax administrator under the provisions of chapters 18 and 19 of this title.History of Section.P.L. 2000, ch. 181, § 1.
RI Gen L § 44-58-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-58 - Streamlined Sales Tax System|Section 44-58-7 - Legislative oversight.

§ 44-58-7. Legislative oversight.There is created a joint legislative oversight committee. The committee shall consist of six (6) members to be selected as follows: three (3) members of the senate, at least one of whom shall be a member of a minority party, to be appointed by the president of the senate; and three (3) members of the house of representatives, at least one of whom shall be a member of a minority party, to be appointed by the speaker of the house. The tax administrator shall provide testimony and information as requested by the committee. The tax administrator shall provide quarterly reports to the governor, the speaker of the house, the president of the senate, and to the members of the joint legislative oversight committee on the progress of multi-state discussions.History of Section.P.L. 2000, ch. 181, § 1; P.L. 2001, ch. 180, § 140.