(a)  A small business taxpayer that pays for or incurs expenses to provide access to persons with disabilities shall be allowed a credit, to be computed against the tax imposed by chapters 11 and 13 of this title. The expenses must be paid or incurred to enable the small business to comply with federal or state laws protecting the rights of persons with disabilities. The credit is equal to ten percent (10%) of the total amount expended in the state of Rhode Island during the taxable year but in no event shall exceed the sum of one thousand dollars ($1,000) for:

(1)  Removing architectural, communication, physical, or transportation barriers;

(2)  Providing qualified interpreters or other effective methods of delivering aurally delivered materials to persons with hearing impairments;

(3)  Providing readers, tapes or other effective means of making visually delivered materials available to persons with visual impairments;

(4)  Providing job coaches or other effective methods of supporting workers with severe impairments in competitive employment;

(5)  Providing specialized transportation services to employees or customers with mobility impairments;

(6)  Buying or modifying equipment for persons with disabilities; and

(7)  Providing similar services, modifications, material or equipment for persons with disabilities;

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(b)  As used in this chapter, the following words have the following meanings:

(1)  “Small business” is one that for the preceding year had thirty (30) or fewer full-time employees, or had one million dollars ($1,000,000) or less in gross receipts.

(2)  “Full-time employee” is one employed at least thirty (30) hours a week for twenty (20) or more calendar weeks in the preceding year.

(3)  “Federal or state laws protecting the rights of persons with disabilities” includes but is not limited to the: Americans with Disabilities Act of 1990, 42 U.S.C. § 12101 et. seq.; Title V of the Rehabilitation Act of 1973, 29 U.S.C. § 794; Declaration of Certain Constitutional Rights and Principles — Discrimination, R.I. Const. art. 1, § 2; Civil Rights of People with Disabilities, chapter 87 of Title 42; Open Meeting Handicapped Accessibility for persons with disabilities, § 42-46-13; Access for persons with disabilities, § 37-8-15; and AIDS Discrimination Prohibited, § 23-6.3-11.

(4)  “Amount expended” means the actual sum of money spent.