All corporations doing business in the state of Rhode Island shall add back into their taxable income any amount deducted under the federal “domestic production deduction” of the internal revenue code 26 U.S.C. § 199. State tax forms shall be changed if needed in order to comply with this section.
R.I. Gen. Laws § 44-55-8
Adding back the domestic production activities deduction
Known as the The Tax Incentives for Employers Act
The act spans §§ 44–44 (9 sections).
P.L. 2013, ch. 144, art. 9, § 2; P.L. 2014, ch. 528, § 66.
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.