§ 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 […]
§ 44-46-2. Definitions. (a) As used in this chapter, “worksite-based” means a physical location in this state at which the taxpayer conducts his or her normal trade or business and “non-worksite” means other than “worksite-based”. (b) “Adult education programs” shall be limited to: (1) Basic education, which consists of efforts to alleviate illiteracy and provide […]
§ 44-46-3. Credits. An employer shall be allowed a credit as provided in § 44-46-1 up to a maximum credit of three hundred dollars ($300) against taxes otherwise due under provisions of chapters 11, 13, 14, 15, 17 and 30 of this title per paid employee. The employee must remain in the employ of the […]
§ 44-46-4. Administration. The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. History of Section.P.L. 1985, […]
§ 44-46-5. Accounting. An itemized accounting of the costs and an affidavit attesting to the facts shall be furnished by the claimant taxpayer to the division of taxation. History of Section.P.L. 1985, ch. 274, § 1.
§ 44-46-6. Severability. If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portion of this chapter. History of Section.P.L. 1985, ch. 274, § 1.
§ 44-46-7. Limit. The maximum credit per calendar year per employer allowable under this chapter shall be five thousand dollars ($5,000). History of Section.P.L. 1996, ch. 105, § 2; P.L. 1996, ch. 198, § 2; P.L. 1997, ch. 97, § 1.
§ 44-46-8. Certificates. A business shall not be allowed a credit under this chapter for any taxable year unless the business obtains a written certificate from the division of taxation. History of Section.P.L. 1996, ch. 105, § 2; P.L. 1996, ch. 198, § 2.
