Section 280-RICR-20-20-13.1 - GeneralA. R.I. Gen. Laws Chapter 44-47 provides a Rhode Island employer or the owner of Rhode Island commercial property credits against the business corporation tax (R.I. Gen. Laws Chapter 44-11); the public service corporation tax (R.I. Gen. Laws Chapter 44-13 but not the special property tax provisions of R.I. Gen. Laws § 44-13-13); the bank excise tax (R.I. Gen. Laws Chapter 44-14); the insurance companies' gross premiums tax (R.I. Gen. Laws Chapter 44-17) and the personal income tax (R.I. Gen. Laws Chapter 44-30). The types and amount of credit generally differ according to the nature of the taxpayer's activity in the provision of the daycare. The three types of daycare activity considered for credit computation include credit for purchased daycare, for the establishment and/or operation of a daycare facility alone or with another taxpayer and for rental and lease amounts foregone by the owner of commercial property in Rhode Island. 1. Effective January 1, 1995, the credit has been extended to include amounts paid for the care of dependent adult family members. 280 R.I. Code R. § 280-RICR-20-20-13.1