reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.2 - Motion Picture Production Tax Credits › Section 44-31.2-8. - Hearings and appeals.

§ 44-31.2-8. Hearings and appeals.
(a) From an action of the film office.
For matters pertaining exclusively to application, production, and certification of motion picture productions, any person aggrieved by a denial action of the film office under this chapter shall notify the director of the film office in writing, within thirty (30) days from the date of mailing of the notice of denial action by the film office and request a hearing relative to the denial or action. The director of the film office shall, as soon as is practicable, fix a time and place of hearing, and shall render a final decision. Appeals from a final decision of the director of the film office under this chapter are to the sixth (6th) division district court pursuant to chapter 35 of title 42 of the general laws.
(b) From denial of tax credit.
Any person aggrieved by the tax administrator’s denial of a tax credit or tax benefit in this section shall notify the tax administrator in writing within thirty (30) days from the date of mailing of the notice of denial of the tax credit and request a hearing relative to the denial of the tax credit. The tax administrator shall, as soon as is practicable, fix a time and place for a hearing, and shall render a final decision. Appeals from a final decision of the tax administrator under this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8 of the general laws. The taxpayer’s right to appeal is expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer files a timely motion for exemption from prepayment with the district court in accordance with the requirements imposed pursuant to § 8-8-26 of the general laws.
History of Section.
P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006, ch. 20, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.2 - Motion Picture Production Tax Credits › Section 44-31.2-10. - Disclaimer and severability.

§ 44-31.2-10. Disclaimer and severability.
(a)
The state of Rhode Island reserves the right to refuse the use of Rhode Island’s name in credits of any motion picture filmed or produced in the state.
(b)
If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of competent jurisdiction, the judgment does not affect, impair, or invalidate the remainder of this chapter but is confined in its operation to the clause, sentence, paragraph, or part of this chapter directly involved in the controversy in which the judgment has been rendered.
History of Section.
P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006, ch. 20, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.2 - Motion Picture Production Tax Credits › Section 44-31.2-11. - Sunset.

§ 44-31.2-11. Sunset.
No credits shall be issued on or after July 1, 2027, unless the production has received initial certification under § 44-31.2-6(a) prior to July 1, 2027.
History of Section.
P.L. 2012, ch. 241, art. 21, § 11; P.L. 2016, ch. 142, art. 13, § 17; P.L. 2017, ch. 223, § 1; P.L. 2017, ch. 327, § 1; P.L. 2019, ch. 88, art. 12, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.3 - Musical and Theatrical Production Tax Credits › Section 44-31.3-1. - Declaration of purpose.

§ 44-31.3-1. Declaration of purpose.
The general assembly finds and declares that it is Rhode Island’s priority to reduce the state’s unemployment rate by stimulating new industries that have large employment growth potential by providing tax incentives and other means necessary and therefore recognizes that such incentives should be created for the arts and entertainment industry. The purpose of this chapter is to create economic incentives for the purpose of stimulating the local economy and reducing unemployment in Rhode Island.
History of Section.
P.L. 2012, ch. 241, art. 21, § 12.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.3 - Musical and Theatrical Production Tax Credits › Section 44-31.3-3. - Hearings and appeals.

§ 44-31.3-3. Hearings and appeals.
(a) From an action of the film office.
For matters pertaining exclusively to application, production, and certification of musical and theatrical productions, any person aggrieved by a denial action of the film office under this chapter shall notify the director of the film office in writing, within thirty (30) days from the date of mailing of the notice of denial action by the film office and request a hearing relative to the denial or action. The director of the film office shall, as soon as is practicable, fix a time and place of hearing, and shall render a final decision. Appeals from a final decision of the director of the film office under this chapter are to the sixth (6th) division district court pursuant to chapter 35 of title 42.
(b) From denial of tax credit.
Any person aggrieved by the tax administrator’s denial of a tax credit or tax benefit in this section shall notify the tax administrator in writing within thirty (30) days from the date of mailing of the notice of denial of the tax credit and request a hearing relative to the denial of the tax credit. The tax administrator shall, as soon as is practicable, fix a time and place for a hearing, and shall render a final decision. Appeals from a final decision of the tax administrator under this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal is expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer files a timely motion for exemption from prepayment with the district court in accordance with the requirements imposed pursuant to § 8-8-26.
History of Section.
P.L. 2012, ch. 241, art. 21, § 12.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-31.3 - Musical and Theatrical Production Tax Credits › Section 44-31.3-4. - Sunset.

§ 44-31.3-4. Sunset.
No credits shall be issued on or after July 1, 2027, unless the production has received initial certification under § 44-31.3-2(c) prior to July 1, 2027.
History of Section.
P.L. 2012, ch. 241, art. 21, § 12; P.L. 2019, ch. 41, § 1; P.L. 2019, ch. 54, § 1; P.L. 2023, ch. 239, § 1, effective June 23, 2023; P.L. 2023, ch. 240, § 1, effective June 23, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-32 - Elective Deduction for Research and Development Facilities › Section 44-32-3. - Credit for qualified research expenses.

§ 44-32-3. Credit for qualified research expenses.
(a)
A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 17 or 30 of this title. The amount of the credit shall be five percent (5%)(and in the case of amounts paid or accrued after January 1, 1998, twenty-two and one-half percent (22.5%) for the first twenty-five thousand dollars ($25,000) worth of credit and sixteen and nine-tenths percent (16.9%) for the amount of credit above twenty-five thousand dollars ($25,000)) of the excess, if any, of:
(1)
The qualified research expenses for the taxable year, over
(2)
The base period research expenses.
(b)(1)
“Qualified research expenses” and “base period research expenses” have the same meaning as defined in 26 U.S.C. § 41; provided, that the expenses have been incurred in this state after July 1, 1994.
(2)
Notwithstanding the provisions of subdivision (1) of this subsection, “qualified research expenses” also includes amounts expended for research by property and casualty insurance companies into methods and ways of preventing or reducing losses from fire and other perils.
(c)
The credit allowed under this section for any taxable year shall not reduce the tax due for that year by more than fifty percent (50%) of the tax liability that would be payable, and in the case of corporations, to less than the minimum fixed by § 44-11-2(e). If the amount of credit allowable under this section for any taxable year is less than the amount of credit available to the taxpayer any amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of seven (7) years, and may be credited against the taxpayer’s tax for that year or years. For purposes of chapter 30 of this title, if the credit allowed under this section for any taxable year exceeds the taxpayer’s tax for that year, the amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of seven (7) years, and may be credited against the taxpayer’s tax for that year or years. For purposes of determining the order in which carry-overs are taken into consideration, the credit allowed by § 44-32-2 is taken into account before the credit allowed under this section.
(d)
The investment tax credit allowed by § 44-31-1 shall be taken into account before the credit allowed under this section.
(e)
The credit allowed under this section shall only be 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 return.
(f)
In the event the taxpayer is a partnership, joint venture or small business corporation, the credit is divided in the same manner as income.
History of Section.
P.L. 1994, ch. 147, § 2; P.L. 1997, ch. 30, art. 15, § 1; P.L. 1997, ch. 58, § 1; P.L. 1999, ch. 221, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-2. - Purpose.

§ 44-33-2. Purpose.
The purpose of this chapter is to provide relief, through a system of tax credits and refunds and appropriations from the general fund, to elderly and/or disabled persons who own or rent their homes.
History of Section.
P.L. 1977, ch. 237, § 1; P.L. 1988, ch. 605, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-2.1. - Repealed.

§ 44-33-2.1. Repealed.
History of Section.
P.L. 1997, ch. 30, art. 30, § 2; P.L. 1998, ch. 31, art. 24, § 1; P.L. 2005, ch. 117, art. 4, § 1; Repealed by P.L. 2006, ch. 246, art. 30, § 4, effective June 30, 2005.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-4. - Claim is personal.

§ 44-33-4. Claim is personal.
The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount of the claim is disbursed to another member of the household as determined by the tax administrator. If the claimant was the only member of his or her household, the claim may be paid to his or her executor or administrator, but if neither is appointed and qualified within two (2) years of the filing of the claim, the amount of the claim shall escheat to the state.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-5. - Claim as income tax credit or rebate from state funds.

§ 44-33-5. Claim as income tax credit or rebate from state funds.
Subject to limitations provided in this chapter, a claimant may claim in any year as a credit against Rhode Island personal income taxes due on his or her income, property taxes accrued, or rent constituting property taxes accrued in the preceding calendar year. If the allowable amount of the claim exceeds the income taxes due on the claimant’s income, or if there are no Rhode Island personal income taxes due on the claimant’s income, the amount of the claim not used as an offset against income taxes is treated as an overpayment of personal income taxes and refunded to the claimant from balances retained by the general treasurer for general purposes. No interest is allowed on any payment made to a claimant pursuant to this chapter.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-6. - Filing date.

§ 44-33-6. Filing date.
No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is applied or a rebate granted on the property taxes accrued the preceding calendar year.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-7. - Satisfaction of outstanding liabilities.

§ 44-33-7. Satisfaction of outstanding liabilities.
The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a “claimant agency,” as defined in § 44-30.1-1, subject to the collection by setoff of a personal income tax refund pursuant to chapter 30.1 of this title. The application of debt or setoff shall be effective against the claimant or against anyone who was a member of the claimant’s household in the year to which the claim relates.
History of Section.
P.L. 1977, ch. 237, § 1; P.L. 2001, ch. 153, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-9. - Computation of credit.

§ 44-33-9. Computation of credit.
The amount of any claim made pursuant to this chapter shall be determined as follows:
(1)
For any taxable year, a claimant is entitled to a credit against his or her tax liability equal to the amount by which the property taxes accrued or rent constituting property taxes accrued upon the claimant’s homestead for the taxable year exceeds a certain percentage of the claimant’s total household income for that taxable year, which percentage is based upon income level and household size. The credit shall be computed in accordance with the following table:
Income Range
1 Person
2 or More Persons
less than $6000
3%
3%
$6001-9000
4%
4%
$9001-12000
5%
5%
$12001-15000
6%
5%
$15001-35000
6%
6%
(2)
The maximum amount of the credit granted under this chapter will be as follows:
Year
Credit Maximum
Commencing July 1977
$ 55.00
Commencing July 1978
$150.00
Commencing July 1979
$175.00
Commencing July 1980
$200.00
Commencing on July 1997
$250.00
and subsequent years
Commencing on July 2006
$300.00
Commencing July 2007 and subsequent tax years ending on or before December 31, 2021, the credit shall be increased, at a minimum, to the maximum amount to the nearest five dollars ($5.00) increment within the allocation of five one-hundredths of one percent (0.05%) of net terminal income derived from video lottery games up to a maximum of five million dollars ($5,000,000) until a maximum credit of five hundred dollars ($500) is obtained pursuant to the provisions of § 42-61-15. In no event shall the exemption in any fiscal year be less than the prior fiscal year.
For tax years beginning on or after January 1, 2022, the maximum credit shall be six hundred dollars ($600).
For tax years beginning on or after January 1, 2023, the income range provided pursuant to subsection (1) of this section and the maximum credit granted pursuant to subsection (2) of this section shall be adjusted by the percentage increase in the Consumer Price Index for all Urban Consumers (CPI-U) as published by the United States Department of Labor Statistics determined as of September 30 of the prior calendar years. Said adjustment shall be compounded annually and shall be rounded up to the nearest five dollar ($5.00) increment. In no event shall the income range or the maximum credit in any tax year be less than the prior tax year.
History of Section.
P.L. 1977, ch. 237, § 1; P.L. 1978, ch. 139, § 1; P.L. 1979, ch. 280, § 1; P.L. 1980, ch. 332, § 1; P.L. 1982, ch. 393, § 1; P.L. 1987, ch. 436, § 1; P.L. 1988, ch. 59, § 1; P.L. 1997, ch. 30, art. 30, § 1; P.L. 1998, ch. 31, art. 24, § 1; P.L. 1999, ch. 139, § 1; P.L. 2006, ch. 246, art. 30, § 5; P.L. 2006, ch. 330, § 1; P.L. 2006, ch. 442, § 1; P.L. 2022, ch. 231, art. 6, § 11, effective June 27, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-10. - Administration.

§ 44-33-10. Administration.
The tax administrator shall make available suitable forms with instructions for claimants, including a form, which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter, which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of their proper interpretation.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-11. - Proof of claim.

§ 44-33-11. Proof of claim.
Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, reasonable proof of rent paid, name and address of owner or managing agent of property rented, property taxes accrued, changes of homestead, household membership, household income, size and nature of property claimed as the homestead and a statement that the property taxes accrued and used for purposes of this chapter have been or will be paid by the claimant and that there are no delinquent property taxes on the homestead.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-12. - Audits of claim.

§ 44-33-12. Audits of claim.
If on audit of any claim filed under this chapter the tax administrator determines the amount to have been incorrectly computed he or she shall redetermine the claim and notify the claimant of the redetermination and his or her reasons for it. The redetermination shall be final unless request for an administrative hearing is filed within ninety (90) days of the date of mailing the notice.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-13. - Denial of claim.

§ 44-33-13. Denial of claim.
If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit shall be cancelled and the amount paid may be recovered by assessment, and the assessment shall bear interest from the date of payment or credit of the claim, until refunded or paid, at the rate of one percent (1%) per month. The claimant in that case, and any person who assisted in the preparation or filing of the excessive claim or supplied information upon which the excessive claim was prepared, with fraudulent intent, is guilty of a misdemeanor. If it is determined that a claim is excessive and was negligently prepared, ten percent (10%) of the corrected claim shall be disallowed, and if the claim has been paid or credited against income taxes otherwise payable, the credit shall be reduced or canceled, and the proper portion of any amount paid shall be similarly recovered by assessment, and the assessment shall bear interest at annual rate provided by § 44-1-7 from the date of payment until refunded or paid.
History of Section.
P.L. 1977, ch. 237, § 1; P.L. 1992, ch. 388, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-14. - Rental determination.

§ 44-33-14. Rental determination.
If a homestead is rented by a person from another person under circumstances determined by the tax administrator to be not at arm’s length, he or she may determine rent constituting property taxes accrued as at arms length, and, for purposes of this chapter, the determination shall be final.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-15. - Appeals.

§ 44-33-15. Appeals.
Any person aggrieved by the decision of the tax administrator denying in whole or in part relief claimed under this chapter, except when the denial is based upon late filing of claim for relief or is based upon a redetermination of rent constituting property taxes accrued as not at arms length, may appeal the decision of the tax administrator to the sixth division of the district court by filing a petition within thirty (30) days after the denial.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-16. - Public assistance funds excluded.

§ 44-33-16. Public assistance funds excluded.
A claim for relief under this chapter filed by a recipient of public assistance funds shall exclude all taxes or rent paid from the monies during the period for which the claim is filed.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-17. - Disallowance of certain claims.

§ 44-33-17. Disallowance of certain claims.
A claim shall be disallowed, if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-18. - Extension of time for filing claims.

§ 44-33-18. Extension of time for filing claims.
In case of sickness, absence, or other disability, or if, in his or her judgment, good cause exists, the tax administrator may extend for a period not to exceed six (6) months the time for filing claim.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33 - Property Tax Relief › Section 44-33-19. - Severability.

§ 44-33-19. Severability.
If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portions of this chapter.
History of Section.
P.L. 1977, ch. 237, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.1 - Historic Homeownership Assistance Act › Section 44-33.1-1. - Declaration of purpose.

§ 44-33.1-1. Declaration of purpose.
The general assembly finds and declares that preservation of Rhode Island’s historic residences enhances an understanding of the state’s heritage, improves property values, fosters civic beauty, and promotes public education, pleasure, and welfare. The purpose of this chapter is to encourage maintenance and rehabilitation of residential properties that have historic merit by providing income tax credit for the maintenance or rehabilitation of historic residences.
History of Section.
P.L. 1989, ch. 376, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.1 - Historic Homeownership Assistance Act › Section 44-33.1-2. - Definitions.

§ 44-33.1-2. Definitions.
As used in this chapter:
(1)
“Certified maintenance or rehabilitation” means any maintenance or rehabilitation of a historic residence consistent with the historic character of that historic residence as determined in accordance with guidelines promulgated by the commission.
(2)
“Commission” means the state historical preservation commission created pursuant to § 42-45-2.
(3)
“First user” means the first person to occupy a historic residence following the completion of a certified maintenance or rehabilitation. In order to be eligible, the first user must be the owner of the historic residence at the time the tax credit is claimed.
(4)
“Historic residence” means a historic residential structure that is not of a character subject to federal depreciation allowance pursuant to 26 U.S.C. § 167 or § 168 and is:
(i)
Listed individually in the state register of historic places; or
(ii)
Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district; or
(iii)
Located in a local historic district zone as designated by a city or town under § 45-24.1-1 and certified by the commission as contributing to the historic character of that historic district zone; or
(iv)
Designated by a city or town as an individual structure subject to regulation by a historic district commission under § 45-24.1-1.
History of Section.
P.L. 1989, ch. 376, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000, ch. 248, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.1 - Historic Homeownership Assistance Act › Section 44-33.1-3. - Income tax credit — Certification — Guidelines.

§ 44-33.1-3. Income tax credit — Certification — Guidelines.
(a)
Any taxpayer who files a state income tax return and owns a historic residence may claim an income tax credit of up to twenty percent (20%) of certified maintenance or rehabilitation costs.
(b)
An owner shall make a preliminary application for certification of maintenance or rehabilitation costs for the tax credit to the commission. By applying for certification, the owner consents that the commission may have access to the historic residence for inspection at reasonable times to ensure that the maintenance or rehabilitation complies with guidelines as established by the commission.
(c)
The commission shall establish a minimum dollar amount above which an owner must spend in order to qualify for the income tax credit.
(d)
Upon completion of the maintenance or rehabilitation, the owner shall notify the commission, at which time the commission shall determine whether the maintenance or rehabilitation did or did not comply with the commission guidelines established under this chapter. At that time, the owner will provide the commission with documentation of the work performed and certify the costs incurred in the maintenance or rehabilitation.
(e)
If the commission approves the maintenance or rehabilitation, the commission shall certify to the owner, in writing, that the maintenance or rehabilitation complied with the guidelines and the total amount of the tax credit based upon the owner’s certification of costs. This certification form shall be filed by the owner with the owner’s state income tax return when requesting the income tax credit.
History of Section.
P.L. 1989, ch. 376, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000, ch. 248, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.1 - Historic Homeownership Assistance Act › Section 44-33.1-4. - Allocation of income tax credit.

§ 44-33.1-4. Allocation of income tax credit.
(a)
The income tax credit provided for in this chapter shall be taken in the year the certified maintenance or rehabilitation work is completed; provided, that first users shall take the tax credit during the calendar year in which the property is purchased. Unused portions of the income tax credit may be carried forward to succeeding years by the owner who received the income tax credit.
(b)
The maximum income tax credit provided for in this chapter which may be taken in a single tax year shall be five hundred dollars ($500) in the years 1989 — 1994 and one thousand dollars ($1,000) beginning in the years 1995 — 2000 and two thousand dollars ($2,000) beginning in 2001 and thereafter.
(c)
The income tax credit may be claimed by the owner of the eligible historic residence. Alternatively, the income tax credit may be claimed by the first user of the maintained or rehabilitated historic residence; provided, that the first user is the owner-occupant of the historic residence. If the taxpayer ceases to be the owner of the eligible historic residence, or if the property ceases to be an eligible historic residence, any unused income tax credit is forfeited.
(d)
In the event that there is multiple ownership of the historic residence, the credit will only be allowed to the owner(s) for whom the property is actually a residence. If the property for which the credit is claimed is the residence of some or all of the owners, the credit will be allowed only to those owners who actually incurred the costs for maintenance or rehabilitation. In the event that multiple owners who are also residents all incurred costs for the same project, the credit will be divided proportionally among those owners based on each owner’s share of the actual costs.
(e)
In the event that a historic residence contains a non-depreciable owner-occupied residential unit and not more than two (2) depreciable units also owned by the building’s owner-occupant, the full value of the credit will be allowed for maintenance and rehabilitation costs incurred on the entire building. In the event that a historic building contains both non-depreciable owner-occupied residential units and three (3) or more rental units, that portion of maintenance or rehabilitation costs reasonably associated with owner occupied units, which are historic residences as defined in this chapter, may be used to claim a residential historic preservation tax credit.
History of Section.
P.L. 1989, ch. 376, § 1; P.L. 1990, ch. 277, § 1; P.L. 2000, ch. 139, § 1; P.L. 2000, ch. 248, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.1 - Historic Homeownership Assistance Act › Section 44-33.1-5. - Form of application and certification.

§ 44-33.1-5. Form of application and certification.
The commission shall promulgate all application and certification forms and guidelines for certified maintenance and rehabilitation. The commissioner is authorized to establish a schedule of fees for the review of income tax credit applications. The department of revenue, division of taxation, shall approve the certification form used in filing for state income tax credit and shall develop state income tax forms to calculate and claim income tax credit.
History of Section.
P.L. 1989, ch. 376, § 1; P.L. 2008, ch. 98, § 49; P.L. 2008, ch. 145, § 49.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.2 - Historic Structures — Tax Credit › Section 44-33.2-1. - Declaration of purpose.

§ 44-33.2-1. Declaration of purpose.
The general assembly finds and declares that Rhode Island’s historic structures have experienced high vacancy rates and physical deterioration. Without adding economic incentive, these structures are not viable for the redevelopment and reuse by modern commercial, residential or manufacturing enterprises and will continue their physical deterioration. The redevelopment and reuse of these historic structures are of critical importance to the economic measures and will assist in stimulating the reuse and redevelopment of historic structures and will improve property values, foster civic beauty, and promote public education, pleasure, and welfare. The purpose of this chapter is to create economic incentives for the purpose of stimulating the redevelopment and reuse of Rhode Island’s historic structures.
History of Section.
P.L. 2001, ch. 134, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.2 - Historic Structures — Tax Credit › Section 44-33.2-4.1. - Historic preservation tax credit trust fund.

§ 44-33.2-4.1. Historic preservation tax credit trust fund.
All processing fees collected pursuant to this chapter after June 30, 2008 shall be deposited in a historic preservation tax credit restricted receipt account within the historic preservation tax credit trust fund, which shall be used, to the extent resources are available, to refund or reimburse historic tax credit processing fees paid by developers as certified by the division of taxation.
History of Section.
P.L. 2008, ch. 6, § 2; P.L. 2008, ch. 7, § 2; P.L. 2008, ch. 100, art. 30, § 2; P.L. 2012, ch. 241, art. 13, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.2 - Historic Structures — Tax Credit › Section 44-33.2-5. - Information requests.

§ 44-33.2-5. Information requests.
The tax administrator and his or her agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, paper, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the eligibility for credits claimed and may request information from the commission, and the commission shall provide the information in all cases, to the extent not otherwise prohibited by statute.
History of Section.
P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.2 - Historic Structures — Tax Credit › Section 44-33.2-6. - Election.

§ 44-33.2-6. Election.
Taxpayers who elect and qualify to claim tax credits for the substantial rehabilitation of a certified historic structure pursuant to this chapter are ineligible for any tax credits that may also be available to the taxpayer for the substantial rehabilitation of that particular certified historic structure under the provisions of chapters 33.1 of this title, 64.7 of title 42, and/or 31 of this title.
History of Section.
P.L. 2001, ch. 134, § 1; P.L. 2002, ch. 125, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-1. - Program established.

§ 44-33.3-1. Program established.
A senior resident property tax service credit program is hereby established, commencing on July 1, 2004, to allow qualified senior residents, as determined by the provisions of this act, to receive limited real estate tax credits in exchange for services provided to the city of Newport municipal government, as described in this act.
History of Section.
P.L. 2004, ch. 572, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-2. - Age and income limits.

§ 44-33.3-2. Age and income limits.
Taxpayers qualifying for a senior resident property tax service credit must be sixty-five (65) years of age or older by July 1st, 2004 to earn property tax credit relief under this program. The taxpayers must reside at the property as a full-time resident or residents, and have a gross annual income from all sources at or below the moderate income level for Newport County for the previous calendar year as published by the U.S. Department of Housing and Urban Development for a two-person household for jointly held property, or in the case of a single person, at or below the published level as aforementioned for a one-person household.
History of Section.
P.L. 2004, ch. 572, § 1; P.L. 2006, ch. 278, § 1; P.L. 2006, ch. 545, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-3. - Ownership.

§ 44-33.3-3. Ownership.
(a)
The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of the respective real estate to which the credit will apply.
(b)
If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpayer or taxpayers applying for the senior resident property tax service credit program.
History of Section.
P.L. 2004, ch. 572, § 1; P.L. 2010, ch. 239, § 45.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-4. - Maximum abatement and hourly rate.

§ 44-33.3-4. Maximum abatement and hourly rate.
The maximum credit taxpayers may earn is five hundred ($500) dollars per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.
History of Section.
P.L. 2004, ch. 572, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-5. - Personal exemptions and deferrals.

§ 44-33.3-5. Personal exemptions and deferrals.
Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provision of the general or public law, or city of Newport ordinances.
History of Section.
P.L. 2004, ch. 572, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-6. - Adoption of local program rules.

§ 44-33.3-6. Adoption of local program rules.
The Newport city manager may establish rules and procedures for the senior property tax service credit program. These rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their services.
History of Section.
P.L. 2004, ch. 572, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-7. - Certification of service.

§ 44-33.3-7. Certification of service.
The board, officer or department supervising the senior taxpayer’s service must certify to the assessor the hours of service performed by the taxpayer before the actual tax for the fiscal year is committed. The certification must state the amount actually earned as of that time. Services performed after that date shall be credited toward the next fiscal year’s actual tax bill to the extent they are consistent with the program rules established by the Newport city manager. A copy of the certification must also be provided to the senior program participant prior to the actual tax bill being issued.
History of Section.
P.L. 2004, ch. 572, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-8. - Status of volunteers.

§ 44-33.3-8. Status of volunteers.
Senior taxpayers performing services in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The city of Newport will be liable for damages for injuries to third-parties and for indemnification of the seniors to the same extent as they are in the case of injuries caused by regular municipal employees.
History of Section.
P.L. 2004, ch. 572, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.3 - Newport Senior Resident Property Tax Services Credit Program › Section 44-33.3-9. - Taxation on services prohibited.

§ 44-33.3-9. Taxation on services prohibited.
In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unemployment insurance, for the purposes of workers’ compensation, or any other applicable provisions of the Rhode Island general laws.
History of Section.
P.L. 2004, ch. 572, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-1. - Program established.

§ 44-33.4-1. Program established.
A senior resident property tax service credit program is hereby established, commencing on July 1, 2006, to allow qualified senior residents, as determined by the provisions of this act, to receive limited real estate tax credits in exchange for services provided to the town of Cumberland municipal government, as described in this act.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-2. - Age and income limits.

§ 44-33.4-2. Age and income limits.
Taxpayers qualifying for a senior resident property tax service must be sixty-five (65) years of age or older by July 1, 2006 to earn property tax credit relief under this program. The taxpayers must reside at the property as a full-time resident or residents, and have a gross annual income from all sources at or below the low income level for Providence County for the previous calendar year as published by the U.S. Department of Housing and Urban Development for a two (2) person household for jointly held property, or in the case of a single person, at or below the published level as aforementioned for a one-person household.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-3. - Ownership.

§ 44-33.4-3. Ownership.
The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of the respective real estate to which the credit will apply. If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpayer or taxpayers applying for the senior resident property tax service credit program.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-4. - Maximum abatement and hourly rate.

§ 44-33.4-4. Maximum abatement and hourly rate.
The maximum credit taxpayers may earn is five hundred dollars ($500) per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-5. - Personal exemptions and deferrals.

§ 44-33.4-5. Personal exemptions and deferrals.
Taxpayers may earn tax credits under the service credit program in addition to any property tax exemptions for which they may be eligible under any provision of the general or public law, or town of Cumberland ordinances.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-6. - Adoption of local program rules.

§ 44-33.4-6. Adoption of local program rules.
The Cumberland mayor may establish rules and procedures for the senior property tax service credit program. These rules and procedures will assure coordination of the assignment of program participants to the various municipal departments where they will perform their services.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-7. - Certification of service.

§ 44-33.4-7. Certification of service.
The board, officer or department supervising the senior taxpayer’s service must certify to the assessor the hours of service performed by the taxpayer and must be received by the tax assessor by March 31st of each year.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-8. - Status of volunteers.

§ 44-33.4-8. Status of volunteers.
Senior taxpayers performing services for the town of Cumberland government in return for property tax reductions shall be considered employees for the purposes of municipal tort liability. The town of Cumberland may be liable for damages for injuries to third-parties and for indemnification of the seniors only to the same extent as they are in the case of injuries caused by regular municipal employees.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program › Section 44-33.4-9. - Taxation on services prohibited.

§ 44-33.4-9. Taxation on services prohibited.
In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unemployment insurance, for the purposes of workers’ compensation, or any other applicable provisions of the Rhode Island general laws.
History of Section.
P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-1. - Program established.

§ 44-33.5-1. Program established.
A senior resident property tax service credit program is established, beginning July 1, 2008, to allow qualified senior residents, as determined by the provisions of this section, to receive limited real estate tax credits in exchange for services provided to the town of Bristol municipal government, as described in this chapter.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-2. - Age and income limits.

§ 44-33.5-2. Age and income limits.
Taxpayers qualifying for a senior resident property tax service credit must be sixty-five (65) years of age or over by July 1, 2008 to earn property tax credit relief under this program, reside at the property as a full-time resident or residents, and have a gross annual income from all sources at or below the moderate-income level for Bristol County for the previous calendar year as published by the U.S. Department of Housing and Urban Development for a two-person household for jointly held property or in the case of a single person, at or below the published level as aforementioned for a one-person household.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-3. - Ownership.

§ 44-33.5-3. Ownership.
The taxpayer or taxpayers applying for the senior resident property tax service credit program must be the owner of or have a life estate interest in the respective real estate to which the credit will apply. If the property is held in trust, the beneficiary or beneficiaries of the trust must be the taxpayer or taxpayers applying for the senior resident property tax service credit program.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program › Section 44-33.5-4. - Maximum abatement and hourly rate.

§ 44-33.5-4. Maximum abatement and hourly rate.
The maximum credit taxpayers may earn is five hundred dollars ($500) per fiscal year. Credit for service will be at the state of Rhode Island hourly minimum wage at the time the service is performed.
History of Section.
P.L. 2008, ch. 285, § 1; P.L. 2008, ch. 361, § 1.