Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 20 - TAX CREDITS/DEDUCTIONS
Part 15 - Tax Incentives for Employers (280-RICR-20-20-15)
Section 280-RICR-20-20-15.1 - General

Effective January 1, 1998, an incentive in the form of a deduction or modification is available to businesses who hire employees who are Rhode Island residents and who have been "unemployed" as defined in § 15.2(A)(2) of this Part. Once each employee has been employed by the business for a minimum of 52 consecutive calendar weeks, has a minimum of 1,820 hours of paid employment and is certified by the Department of Labor and Training, the business shall be entitled to an incentive of 40% of the employee's first year wages up to a maximum of $2,400 per employee.