R.I. Gen. Laws § 44-33.3-9: Taxation on services prohibited.

In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services provided herein, be considered income, wages or employment for the purposes of taxation, for the purposes of withholding taxes, for the purposes of unemployment insurance, for the purposes of workers’ compensation, or any other applicable provisions of the Rhode Island general laws.