R.I. Gen. Laws § 44-55-2: Tax incentives.

There are established tax incentives, which shall be computed in accordance with § 44-55-4.1, for businesses which employ and retain in the state of Rhode Island employees who have been previously unemployed for a period of at least twenty-six (26) consecutive calendar weeks and who have been domiciled residents of the state of Rhode Island for at least fifty-two (52) consecutive calendar weeks.