Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 20 - TAX CREDITS/DEDUCTIONS
Part 12 - Elective Deduction for New Research and Development Facilities (280-RICR-20-20-12)
Section 280-RICR-20-20-12.4 - Definitions

A. "Research and Development Deduction" means the elective deduction under R.I. Gen. Laws § 44-32-1 for expenditures paid or incurred during the taxable year for new depreciable tangible property including buildings which is used or to be used by the taxpayer in its trade or business for the purpose of research or development in the experimental or laboratory sense. The term "research and development" includes, generally, the development of an experimental or pilot model, a plant process, a product, a formula, an invention or similar property and the improvement of already existing property of the type mentioned. The term "research and development" does not include the ordinary testing or inspection of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions or research in connection with literary, historical or similar projects.

B. "Taxpayer" mean and include, as appropriate, an individual, a partnership, a corporation or other taxable entity.