110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-62-1. Tax credit for contributions to a scholarship organization — General
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In order to enhance the educational opportunities available to all students in this state, a business entity will be allowed a tax credit to be computed as provided in this chapter for voluntary cash contribution made by the business entity to a qualified scholarship.
R.I. Gen. Laws § 44-62-2. Qualification of scholarship organization
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A scholarship organization must certify annually by December 31st to the division of taxation that the organization is eligible to participate in the program in accordance with criteria as defined below: (1) “Eligible student” means a school-age student who is registered in a qua…
R.I. Gen. Laws § 44-62-3. Application for tax credit program
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(a) Prior to the contribution, a business entity shall apply in writing to the division of taxation. The application shall contain such information and certification as the tax administrator deems necessary for the proper administration of this chapter. A business entity shall be…
R.I. Gen. Laws § 44-62-4. Calculation of tax credit and issuance of tax credit certificate
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(a) When the contribution has been made as set forth in section 3 above, the business entity shall apply to the division of taxation for a tax credit certificate. The application will include such information, documentation, and certification as the tax administrator deems proper…