§ 42-64.6-7. Limitation.
The credit allowed pursuant to this chapter shall not reduce the liability of the employer for the tax imposed by chapters 11, 13, 14, 17 and 30 of title 44 in any year below the minimum tax where a minimum tax is provided under this title.
History of Section.P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.
Structure Rhode Island General Laws
Title 42 - State Affairs and Government
Chapter 42-64.6 - Jobs Training Tax Credit Act
Section 42-64.6-1. - Short title.
Section 42-64.6-2. - Jobs training tax credit.
Section 42-64.6-3. - Definitions.
Section 42-64.6-4. - Determination of credit.
Section 42-64.6-5. - Deduction.
Section 42-64.6-7. - Limitation.