Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 20 - TAX CREDITS/DEDUCTIONS
Part 13 - Daycare Assistance and Development Tax Credit (280-RICR-20-20-13)
Section 280-RICR-20-20-13.2 - Licensing Requirement
Universal Citation: 280 RI Code of Rules 20 20 13.2
Current through September 18, 2024
No credit will be allowed unless the daycare facility has a valid Rhode Island license issued under R.I. Gen. Laws Chapter 42-72.1 Laws and agrees to accept children whose child care services are paid for in whole or in part by the Rhode Island Department of Human Services. The daycare facility license number must be shown where required on all credit claims. As of January 1, 1995, any credit claimed for adult daycare must be for facilities certified by the Department of Elderly Affairs.
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