R.I. Gen. Laws § 42-64.6-5: Deduction.

A qualifying employer shall be denied a deduction for any expenses used to determine a credit, which was allowed under this chapter. If the credit is subsequently recaptured, or if the expenses attributable to the program exceed the amount on which the credit is allowed, a deduction shall be allowed in the taxable year in which the expense is recaptured, or paid or incurred.