280-20-20 R.I. Code R. § 15.2

Current through June 20, 2024
Section 280-RICR-20-20-15.2 - Procedure
A. If a business hires an employee who has been unemployed as defined herein and who has been a domiciled resident of Rhode Island for at least 52 consecutive calendar weeks before the date of hire seeks the tax incentives provided herein, the following procedure shall be followed:
1. Upon being hired the employee must attest to the employer that he or she has been both unemployed and a domiciled resident for the required time.
2. Within 30 days from the first day the employee begins work, the business must file with the Department of Labor and Training for confirmation of the employee's unemployment status. The Department of Labor and Training shall notify the business of its findings as soon as practicable. If the employee was "unemployed" by being a recipient of Rhode Island Aid to Families with Dependent Children (Family Independence Program) for the required period, the business shall request confirmation from the Rhode Island Department of Human Services.
3. After the employee has been employed for at least 52 consecutive weeks and a minimum of 1,820 hours of paid employment, the business shall request the Department of Labor and Training to provide final certification for that employee. If the employee has achieved both minimum standards above, the Department shall issue a certificate for that employee to the business. When claiming the incentive, the business shall attach the certificate to its return.
4. Once the certificate is received, the business shall calculate and claim the incentive on its tax return for the tax year in which the minimum standards are met.

280 R.I. Code R. § 280-RICR-20-20-15.2