R.I. Gen. Laws § 44-30-27: Farm to school income tax credit.

Upon presentation of written certification by a local education agency, an individual or entity domiciled in the state for the entire tax year, shall be entitled to an income tax credit for the purchase of produce grown in the state which shall be furnished or used in connection with that individual’s or entity’s agreement to provide food, services or other products to a local education agency. The income tax credit shall be equal to five percent (5%) of the cost of farm products grown or produced in the state. Any amount of income tax credit not deductible in the taxable year of certification may not be carried over to the following year. The credit may not be applied until all other credits available to the taxpayer for that taxable year are applied.