Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 20 - TAX CREDITS/DEDUCTIONS
Part 16 - Disabled Access Credit for Small Businesses (280-RICR-20-20-16)
Section 280-RICR-20-20-16.2 - Definitions
Universal Citation: 280 RI Code of Rules 20 20 16.2
Current through September 18, 2024
A. "Small business" means one that for the preceding tax year had thirty (30) or fewer full-time employees, or had one million dollars ($1,000,000) or less in gross receipts.
B. "Full-time employees" means one employed at least thirty (30) hours a week for twenty (20) or more calendar weeks in the proceeding tax year.
C. "Amount expended" means the actual sum of money spent.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
