2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-46 - Adult Education Tax Credit
Section 44-46-1 - Adult education tax credit.
§ 44-46-1 Adult education tax credit. – 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.)
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