324 chapters · 2,613 sections in this title.
R.I. Gen. Laws § 42-64.5-1. Short title
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This chapter shall be known as the “Jobs Development Act.”
R.I. Gen. Laws § 42-64.5-2. Definitions
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As used in this chapter, unless the context clearly indicates otherwise: (1) “Adjusted current employment” means, for any taxable year ending on or after July 1, 1995, the aggregate of the average daily number of full-time equivalent active employees employed within the State by …
R.I. Gen. Laws § 42-64.5-3. Tax rate reduction
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The rate of tax payable by an eligible company and each of its eligible subsidiaries for any taxable year ending on or after July 1, 1995, on its net income pursuant to the applicable income tax provisions of the general laws, including the provisions of §§ 44-11-2(a), 44-14-3(a)…
R.I. Gen. Laws § 42-64.5-4. Reduction rate schedule
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(a)(i) The amount of the rate reduction specified in § 42-64.5-3 for any eligible company that is not a telecommunications company for each taxable year ending on or after July 1, 1995, shall be based upon the aggregate amount of new employment of the eligible company and its eli…