324 chapters · 2,613 sections in this title.
R.I. Gen. Laws § 42-64.6-4. Determination of credit
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The credit provided in this chapter is equal to twenty-five percent (25%) of the qualifying expenses incurred in 1996 and fifty percent (50%) of the qualifying expenses incurred after 1996 to provide training and/or retraining for a qualifying employee, of which fifty percent (50…
R.I. Gen. Laws § 42-64.6-5. Deduction
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A qualifying employer shall be denied a deduction for any expenses used to determine a credit, which was allowed under this chapter. If the credit is subsequently recaptured, or if the expenses attributable to the program exceed the amount on which the credit is allowed, a deduct…
R.I. Gen. Laws § 42-64.6-6. Wage
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To the extent the wages and other benefits paid or provided to a qualifying employee while that employee is enrolled in a program covered by this chapter, are attributable to the time the employee spent participating in the program, the qualifying expenses of the employer attribu…
R.I. Gen. Laws § 42-64.6-7. Limitation
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The credit allowed pursuant to this chapter shall not reduce the liability of the employer for the tax imposed by chapters 11, 13, 14, 17, and 30 of title 44 in any year below the minimum tax where a minimum tax is provided under this title.