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110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-42-1. Short title
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This chapter shall be known as the “Education Assistance and Development Tax Credit Act”.
R.I. Gen. Laws § 44-42-2. Tax credit
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A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 13 (except § 44-13-13), 14 and 17 of this title. The amount of the credit shall be eight percent (8%) of: (1) The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an …
R.I. Gen. Laws § 44-42-3. Definitions
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Within the meaning of this chapter: (1) “Institution of higher education” means an educational organization which is described in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization descri…
R.I. Gen. Laws § 44-42-4. Certification
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A taxpayer shall not be allowed a credit under § 44-42-2 with respect to the contribution of tangible personal property to an institution of higher education unless the taxpayer receives from the institution a written statement representing that the property will be used by the i…
