280-20-20 R.I. Code R. § 16.3

Current through June 20, 2024

Section 280-RICR-20-20-16.3 - Qualifying Expenses

A. Expenses must be paid or incurred on or after January 1, 1998, and may be only for:

1. removing architectural, communication, physical, or transportation barriers;

2. providing qualified interpreters or other effective methods of delivering aurally delivered materials to persons with hearing impairments;

3. providing readers, tapes or other effective means of making visually delivered materials available to persons with visual impairments;

4. providing job coaches or other effective methods of supporting workers with severe impairments in competitive employment;

5. providing specialized transportation services to employees or customers with mobility impairments;

6. buying or modifying equipment for persons with disabilities; and

7. providing similar services, modifications, materials or equipment for persons with disabilities.

B. Expenses paid or incurred by the small business may also include payments for eligible items listed above which are capitalized and depreciated by the small business.

C. The expenses must be paid or incurred to enable the small business to comply with Federal or state laws protecting the rights of persons with disabilities. Such laws include, but are not limited to:

1. Americans with Disabilities Act of 1990, as amended ( 42 U.S.C. § 12100 et seq.);

2. Title V of the Rehabilitation Act of 1973, as amended ( 29 U.S.C. § 794);

3. Declaration of Certain Constitutional Rights and Principles - Discrimination (RI Constitution Article 1, Section 2 );

4. Discrimination Against Handicapped (R.I. Gen. Laws Chapter 42-87);

5. Open Meeting Handicapped Accessibility (R.I. Gen. Laws § 42-46-13);

6. Access for Physically Handicapped (R.I. Gen. Laws § 37-8-15); and

7. AIDS Discrimination Prohibited (R.I. Gen. Laws §23-6-22).

D. In the event that qualifying expenses paid or incurred which are also eligible to be included in the calculation of other Rhode Island tax incentives, such as but not limited to, investment credit or specialized investment credit for mill buildings, the small business must elect to use them in only one incentive.

280 R.I. Code R. § 280-RICR-20-20-16.3