{"data":{"id":"us-ri/r.i.-gen.-laws-44-30-2.8","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-30-2.8","heading":"Net operating loss deduction.","body":"For purposes of net operating losses under this chapter, the five (5) year carryback provision provided by the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)(see 26 U.S.C. § 172) for federal tax purposes shall not be allowed for Rhode Island tax purposes.","path":["Title 44 Taxation","Chapter 30 Personal Income Tax","Part I General"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-I/44-30-2.8.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:32Z","sha256":"fb7e9e9f6795b232ca498eb6eee1a82886e6b97b2f19c7655e4e125c3deaa007","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-30-2.7","next":"us-ri/r.i.-gen.-laws-44-30-2.9"},"notice":"GroundRules: Original legal text. Not legal advice."}