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110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-32-1. Elective deduction against allocated entire net income. [Effective January 1, 2026.]
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(a) General. Except as provided in subsection (c) of this section, at the election of a taxpayer who is subject to the income tax imposed by chapters 11 or 30 of this title, there shall be deducted from the portion of its entire net income allocated within the state the items pre…
R.I. Gen. Laws § 44-32-2. Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994. [Effective January 1, 2026.]
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(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 ten percent (10%) of the cost or other basis for federal income tax purposes of tangible personal property, and other tangible property, inc…
R.I. Gen. Laws § 44-32-3. Credit for qualified research expenses. [Effective January 1, 2026.]
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(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 twe…
