Rhode Island StatutesCHAPTER 44-32 - Elective Deduction for Research and Development Facilities§ 44-32-1 - Elective deduction against allocated entire net income.§ 44-32-2 - Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994.§ 44-32-3 - Credit for qualified research expenses.