Rhode Island General Laws 44-46-1. Adult education tax credit
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A taxpayer who is an employer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 13, 14, 15, 17 and 30 of this title. The amount of the credit shall be fifty percent (50%) of the costs incurred solely and directly for non-worksite or worksite-based adult education programs as defined in § 44-46-2.
History of Section.
P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1; P.L. 1997, ch. 97, § 1; P.L. 1999, ch. 354, § 38.
Terms Used In Rhode Island General Laws 44-46-1
- Employer: means a person, corporation, partnership, estate, or trust subject to the provisions of § 44-30-71. See Rhode Island General Laws 44-46-2
- worksite-based: means a physical location in this state at which the taxpayer conducts his or her normal trade or business and "non-worksite" means other than "worksite-based". See Rhode Island General Laws 44-46-2