R.I. Gen. Laws § 42-64.6-4
The credit provided in this chapter is equal to twenty-five percent (25%) of the qualifying expenses incurred in 1996 and fifty percent (50%) of the qualifying expenses incurred after 1996 to provide training and/or retraining for a qualifying employee, of which fifty percent (50%) of the credit shall be allowed in the taxable year in which the expense is paid and the balance of the credit shall be allowed in the following taxable year. The maximum amount of credit per employee shall not exceed five thousand dollars ($5,000) in any three (3) year period. The credit allowed pursuant to the provisions of this chapter that is attributable to the cost of providing training and/or retraining to a qualifying employee shall be recaptured if the employee involuntarily other than as a result of death or disability no longer qualifies as a qualifying employee of the employer at any time during the eighteen (18) month period following the employee's completion of the program.
R.I. Gen. Laws § 42-64.6-4