Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 20 - TAX CREDITS/DEDUCTIONS › Part 4 - Residential Lead Abatement Income Tax Credit (280-RICR-20-20-4) › Section 280-RICR-20-20-4.5 - Definitions

Current through June 14, 2024
A. "Claimant" means a property owner or
				 lessee, who has filed a claim and was domiciled in this state for the entire
				 calendar year for which he or she files a claim for relief. In the case of a
				 claim for rented or leased residential premises, the claimant shall have rented
				 property during the preceding year for which he or she files for relief.
				 Claimant does not mean or include any person claimed as a dependent by any
				 taxpayer under the Internal Revenue Code. When two (2) Individuals of a
				 household are able to meet the qualifications for a claimant, they may
				 determine between themselves as to who the claimant is. If they are unable to
				 agree, the matter is referred to the tax administrator and his or her decision
				 is final. If a property is owned by two (2) or more individuals, and more than
				 one individual is able to qualify as a claimant and some or all of the
				 qualified individuals are not related, the individuals may determine among
				 themselves as to who the claimant is. If they are unable to agree, the matter
				 is referred to the tax administrator, and his or her decision is
				 final.
B. "Dwelling unit" means a
				 single unit providing complete independent living facilities for one or more
				 persons, including permanent provisions for living, sleeping, eating, cooking,
				 and sanitation.
C. "Household"
				 means one or more persons occupying a dwelling unit and living as a single
				 nonprofit housekeeping unit; however, "Household" does not include bona fide
				 lessees, tenants, or roomers and boarders on contract.
D. "Household income" means all income
				 received by all persons of a household in a calendar year while members of the
				 household.
E. "Income" means the
				 sum of federal adjusted gross income as defined in the Internal Revenue Code of
				 the United States,
				  26 U.S.C. §
											1  et seq., and all nontaxable
				 income including, but not limited to, the amount of capital gains excluded from
				 adjusted gross income, alimony, support money, nontaxable strike benefits, cash
				 public assistance and relief (not including relief granted under this chapter),
				 the gross amount of any pension or annuity (including Railroad Retirement Act
				 (see  45 U.S.C. §
											231 et seq.)) benefits, all payments received under the federal Social Security
				 Act,
				  42 U.S.C. §
											301  et seq., state unemployment insurance
				 laws, and veterans' disability pensions (see
				  38 U.S.C. §
											301  et seq.), nontaxable
				 interest received from the federal government or any of its instrumentalities,
				 workers' compensation, and the gross amount of "loss of time" insurance. It
				 does not include gifts from nongovernmental sources, or surplus foods or other
				 relief in kind supplied by a public or private agency.
F. "Lead hazard reduction" means any action
				 or actions designed to reduce exposure to toxic levels of lead which impose an
				 unacceptable risk of exposure in any dwelling or dwelling unit, where a child
				 under the age of six (6) years, with environmental intervention blood lead
				 level or greater resides, or on any premises and may include, but is not
				 limited to: repair, enclosure, encapsulation, or removal of lead based paint
				 and/or lead contaminated dust, soil or drinking water; relocation of occupants;
				 and cleanup measures or ongoing maintenance measures, which may include
				 activities and/or measures that do not present an undue risk to children under
				 age six (6) and can be performed by, or on behalf of, the property owner,
				 without the person performing such activities being licensed or
				 certified.
G. "Residential
				 Premises" shall include single-family homes, individual condominiums, and
				 individual units in either apartment buildings or multi-family homes.