Section 280-RICR-20-20-15.4 - The EmployeeA. The incentive shall be applied only once for any given employee.B. The employee must be a first-time hire of the business and cannot have worked for any company that subsequently merges with or is acquired by the claimant business.C. Leased or temporary employees do not qualify.D. The employee cannot be a relative of any controlling shareholder, director, or officer of the claimant corporation; nor controlling shareholder, officer, or manager of the claimant limited liability company; nor partner or owner of any claimant partnership, joint venture, sole proprietorship or any other type of legal business entity claiming this incentive.E. If the hiring of the employee will be used to obtain any other tax incentive/tax benefit for the business, then that employee cannot be used in the computation of this tax incentive.280 R.I. Code R. § 280-RICR-20-20-15.4