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-20-20-16.3 - Qualifying Expenses

Universal Citation: 280 RI Code of Rules 20 20 16.3

Current through September 18, 2024

A. Expenses must be paid or incurred on or after January 1, 1998, and may be only for:

1. removing architectural, communication, physical, or transportation barriers;

2. providing qualified interpreters or other effective methods of delivering aurally delivered materials to persons with hearing impairments;

3. providing readers, tapes or other effective means of making visually delivered materials available to persons with visual impairments;

4. providing job coaches or other effective methods of supporting workers with severe impairments in competitive employment;

5. providing specialized transportation services to employees or customers with mobility impairments;

6. buying or modifying equipment for persons with disabilities; and

7. providing similar services, modifications, materials or equipment for persons with disabilities.

B. Expenses paid or incurred by the small business may also include payments for eligible items listed above which are capitalized and depreciated by the small business.

C. The expenses must be paid or incurred to enable the small business to comply with Federal or state laws protecting the rights of persons with disabilities. Such laws include, but are not limited to:

1. Americans with Disabilities Act of 1990, as amended ( 42 U.S.C. § 12100 et seq.);

2. Title V of the Rehabilitation Act of 1973, as amended (29 U.S.C. § 794);

3. Declaration of Certain Constitutional Rights and Principles - Discrimination (RI Constitution Article 1, Section 2);

4. Discrimination Against Handicapped (R.I. Gen. Laws Chapter 42-87);

5. Open Meeting Handicapped Accessibility (R.I. Gen. Laws § 42-46-13);

6. Access for Physically Handicapped (R.I. Gen. Laws § 37-8-15); and

7. AIDS Discrimination Prohibited (R.I. Gen. Laws §23-6-22).

D. In the event that qualifying expenses paid or incurred which are also eligible to be included in the calculation of other Rhode Island tax incentives, such as but not limited to, investment credit or specialized investment credit for mill buildings, the small business must elect to use them in only one incentive.

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.
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