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Rhode Island General Laws
Title 44
Chapter 44-32
R.I. Gen. Laws tit. 44, ch. 32
Elective Deduction for Research and Development Facilities
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44-32-2
Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994. [Effective January 1, 2026.]
44-32-3
Credit for qualified research expenses. [Effective January 1, 2026.]