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Home » US Law » 2022 Rhode Island General Laws » Title 44 - Taxation » Chapter 44-31.3 - Musical and Theatrical Production Tax Credits

Section 44-31.3-1. – Declaration of purpose.

§ 44-31.3-1. Declaration of purpose. The general assembly finds and declares that it is Rhode Island’s priority to reduce the state’s unemployment rate by stimulating new industries that have large employment growth potential by providing tax incentives and other means necessary and therefore recognizes that such incentives should be created for the arts and entertainment […]

Section 44-31.3-2. – Musical and theatrical production tax credits.

§ 44-31.3-2. Musical and theatrical production tax credits. (a) Definitions. As used in this chapter: (1) “Accredited theater production” means a for-profit live stage presentation in a qualified production facility, as defined in this chapter that is either: (i) A pre-Broadway production, or (ii) A post-Broadway production. (2) “Accredited theater production certificate” means a certificate […]

Section 44-31.3-3. – Hearings and appeals.

§ 44-31.3-3. Hearings and appeals. (a) From an action of the film office. For matters pertaining exclusively to application, production, and certification of musical and theatrical productions, any person aggrieved by a denial action of the film office under this chapter shall notify the director of the film office in writing, within thirty (30) days […]

Section 44-31.3-4. – Sunset.

§ 44-31.3-4. Sunset. No credits shall be issued on or after July 1, 2024, unless the production has received initial certification under § 44-31.3-2(c) prior to July 1, 2024. History of Section.P.L. 2012, ch. 241, art. 21, § 12; P.L. 2019, ch. 41, § 1; P.L. 2019, ch. 54, § 1.