§ 44-54-1 Tax credit. – (a) A small business taxpayer that pays for or incurs expenses to provideaccess to persons with disabilities shall be allowed a credit, to be computedagainst the tax imposed by chapters 11 and 13 of this title. The expenses mustbe paid or incurred to enable the small business to comply with federal orstate laws protecting the rights of persons with disabilities. The credit isequal to ten percent (10%) of the total amount expended in the state of RhodeIsland during the taxable year but in no event shall exceed the sum of onethousand dollars ($1,000) for:
(2) Providing qualified interpreters or other effectivemethods of delivering aurally delivered materials to persons with hearingimpairments;
(3) Providing readers, tapes or other effective means ofmaking visually delivered materials available to persons with visualimpairments;
(4) Providing job coaches or other effective methods ofsupporting workers with severe impairments in competitive employment;
(5) Providing specialized transportation services toemployees or customers with mobility impairments;
(6) Buying or modifying equipment for persons withdisabilities; and
(7) Providing similar services, modifications, material orequipment for persons with disabilities;
(b) As used in this chapter, the following words have thefollowing meanings:
(1) "Small business" is one that for the preceding year hadthirty (30) or fewer full-time employees, or had one million dollars($1,000,000) or less in gross receipts.
(2) "Full-time employee" is one employed at least thirty (30)hours a week for twenty (20) or more calendar weeks in the proceeding year.
(3) "Federal or state laws protecting the rights of personswith disabilities" includes but is not limited to the: Americans withDisabilities Act of 1990, 42 U.S.C. § 12101 et. seq.; Title V of theRehabilitation Act of 1973, 29 U.S.C. § 794; Declaration of CertainConstitutional Rights and Principles – Discrimination, R.I. Const. art. 1,§ 2; Civil Rights of People with Disabilities, chapter 87 of title 42;Open Meeting Handicapped Accessibility for persons with disabilities, §42-46-13; Access for persons with disabilities, § 37-8-15; and AIDSDiscrimination Prohibited, § 23-6-22.
(4) "Amount expended" means the actual sum of money spent.
§ 44-54-1 Tax credit. – (a) A small business taxpayer that pays for or incurs expenses to provideaccess to persons with disabilities shall be allowed a credit, to be computedagainst the tax imposed by chapters 11 and 13 of this title. The expenses mustbe paid or incurred to enable the small business to comply with federal orstate laws protecting the rights of persons with disabilities. The credit isequal to ten percent (10%) of the total amount expended in the state of RhodeIsland during the taxable year but in no event shall exceed the sum of onethousand dollars ($1,000) for:
(2) Providing qualified interpreters or other effectivemethods of delivering aurally delivered materials to persons with hearingimpairments;
(3) Providing readers, tapes or other effective means ofmaking visually delivered materials available to persons with visualimpairments;
(4) Providing job coaches or other effective methods ofsupporting workers with severe impairments in competitive employment;
(5) Providing specialized transportation services toemployees or customers with mobility impairments;
(6) Buying or modifying equipment for persons withdisabilities; and
(7) Providing similar services, modifications, material orequipment for persons with disabilities;
(b) As used in this chapter, the following words have thefollowing meanings:
(1) "Small business" is one that for the preceding year hadthirty (30) or fewer full-time employees, or had one million dollars($1,000,000) or less in gross receipts.
(2) "Full-time employee" is one employed at least thirty (30)hours a week for twenty (20) or more calendar weeks in the proceeding year.
(3) "Federal or state laws protecting the rights of personswith disabilities" includes but is not limited to the: Americans withDisabilities Act of 1990, 42 U.S.C. § 12101 et. seq.; Title V of theRehabilitation Act of 1973, 29 U.S.C. § 794; Declaration of CertainConstitutional Rights and Principles – Discrimination, R.I. Const. art. 1,§ 2; Civil Rights of People with Disabilities, chapter 87 of title 42;Open Meeting Handicapped Accessibility for persons with disabilities, §42-46-13; Access for persons with disabilities, § 37-8-15; and AIDSDiscrimination Prohibited, § 23-6-22.
(4) "Amount expended" means the actual sum of money spent.
§ 44-54-1 Tax credit. – (a) A small business taxpayer that pays for or incurs expenses to provideaccess to persons with disabilities shall be allowed a credit, to be computedagainst the tax imposed by chapters 11 and 13 of this title. The expenses mustbe paid or incurred to enable the small business to comply with federal orstate laws protecting the rights of persons with disabilities. The credit isequal to ten percent (10%) of the total amount expended in the state of RhodeIsland during the taxable year but in no event shall exceed the sum of onethousand dollars ($1,000) for:
(2) Providing qualified interpreters or other effectivemethods of delivering aurally delivered materials to persons with hearingimpairments;
(3) Providing readers, tapes or other effective means ofmaking visually delivered materials available to persons with visualimpairments;
(4) Providing job coaches or other effective methods ofsupporting workers with severe impairments in competitive employment;
(5) Providing specialized transportation services toemployees or customers with mobility impairments;
(6) Buying or modifying equipment for persons withdisabilities; and
(7) Providing similar services, modifications, material orequipment for persons with disabilities;
(b) As used in this chapter, the following words have thefollowing meanings:
(1) "Small business" is one that for the preceding year hadthirty (30) or fewer full-time employees, or had one million dollars($1,000,000) or less in gross receipts.
(2) "Full-time employee" is one employed at least thirty (30)hours a week for twenty (20) or more calendar weeks in the proceeding year.
(3) "Federal or state laws protecting the rights of personswith disabilities" includes but is not limited to the: Americans withDisabilities Act of 1990, 42 U.S.C. § 12101 et. seq.; Title V of theRehabilitation Act of 1973, 29 U.S.C. § 794; Declaration of CertainConstitutional Rights and Principles – Discrimination, R.I. Const. art. 1,§ 2; Civil Rights of People with Disabilities, chapter 87 of title 42;Open Meeting Handicapped Accessibility for persons with disabilities, §42-46-13; Access for persons with disabilities, § 37-8-15; and AIDSDiscrimination Prohibited, § 23-6-22.
(4) "Amount expended" means the actual sum of money spent.
