Rhode Island StatutesCHAPTER 44-43 - Tax Incentives for Capital Investment in Small Businesses§ 44-43-1 - Definitions.§ 44-43-2 - Deduction or modification.§ 44-43-3 - Wage credit.§ 44-43-4 - Restrictions.§ 44-43-5 - Exemption.§ 44-43-6 - Recapture.§ 44-43-7 - Rules and regulations.§ 44-43-8 - Exclusion for qualifying securities.