There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 42 - State Affairs and Government
CHAPTER 42-64.6 - Jobs Training Tax Credit Act
§ 42-64.6-7 - Limitation.
SECTION 42-64.6-7
§ 42-64.6-7 Limitation. – 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.
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