Motion Picture Production Company Tax Credits

280-RICR-20-20-5 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	20	Tax Credits/Deductions
Part	5	Motion Picture Production Company Tax Credits

Type of Filing	Amendment
Regulation Status	Inactive
Effective	12/28/2008 to 12/01/2013

Regulation Authority:

44-31-2.5

Purpose and Reason:

This regulation implements Section 44-31-2.5 of the Rhode Island General Laws, as amended, which provides that for any tax year beginning after December 31, 2007, no more than fifteen million dollars ($15,000,000) in Motion Picture Production Company Tax Credits may be issued in any calendar year.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Amendment - effective from 03/18/2018 to 01/04/2022

INACTIVE RULE Amendment - effective from 12/01/2013 to 03/18/2018

INACTIVE RULE Amendment - effective from 12/28/2008 to 12/01/2013

INACTIVE RULE Adoption - effective from 06/01/2008 to 12/28/2008

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.