110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-31-1. Investment tax credit
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(a) A taxpayer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 14, 17, and 30 of this title. The amount of the credit shall be two percent (2%) of the cost or other basis for federal income tax purposes of tangible pe…
R.I. Gen. Laws § 44-31-1.1. Biotechnology investment tax credit
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(a) Any company primarily engaged in commercial biological research and development or manufacturing and sale of biotechnology products or active pharmaceutical ingredients which pays its employees that work a minimum of thirty (30) hours per week within the state a median annual…
R.I. Gen. Laws § 44-31-2. Specialized investment tax credit. [Effective January 1, 2026.]
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(a) A certified building owner, as provided in chapter 64.7 of title 42, may be allowed a specialized investment tax credit against the tax imposed by chapters 11, 14, 17 and 30 of this title. (b) The taxpayer may claim credit for the rehabilitation and reconstruction costs of a …