Daycare Assistance and Development Tax Credit (280-RICR-20-20-13)


280-RICR-20-20-13 ACTIVE RULE

My Page Title

13.1General

13.2Licensing Requirement

13.3Definitions

13.4Purchased Daycare

13.5Establishment/Operation of daycare facility

13.6Rentals and Leases Forgone

13.7Miscellaneous


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 20 Tax Credits/Deductions
Part 13 Daycare Assistance and Development Tax Credit (280-RICR-20-20-13)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws Chapter 44-47

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.