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.
R.I. Gen. Laws § 42-64.6-7
Limitation
Known as the Jobs Training Tax Credit Act
The act spans §§ 42-64.6-1 to 42-64.6-9 (9 sections).
P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.