{"data":{"id":"us-ri/r.i.-gen.-laws-42-64.6-5","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 42-64.6-5","heading":"Deduction.","body":"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.","path":["Title 42 State Affairs and Government","Chapter 64.6 Jobs Training Tax Credit Act"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE42/42-64.6/42-64.6-5.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T19:59:58Z","sha256":"8b6928aa203fb0cc2f5b6cc24b0e874e02f4cda4ac6ce9121fda2b31e3cf07bb","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-42-64.6-4","next":"us-ri/r.i.-gen.-laws-42-64.6-6"},"notice":"GroundRules: Original legal text. Not legal advice."}