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2013 -- S 0248 | |
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LC01108 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2013 | |
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A N A C T | |
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RELATING TO TAXATION -- BUSINESS TAX CREDIT | |
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Introduced By: Senators Pichardo, Raptakis, Nesselbush, and Crowley | |
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Date Introduced: February 13, 2013 | |
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Referred To: Senate Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Title 44 of the General Laws entitled "TAXATION" is hereby amended by |
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adding thereto the following chapter: |
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CHAPTER 46.1 |
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RHODE ISLAND ENGLISH LANGUAGE EDUCATION BUSINESS TAX CREDIT |
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44-46.1-1. Legislative findings. – The general assembly finds that diverse ethnic and |
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linguistic communities have contributed greatly to the social and economic prosperity of Rhode |
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Island. It is the welcomed responsibility and opportunity of the state of Rhode Island to respect |
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and facilitate the efforts of all cultural, ethnic and linguistic segments of the population to become |
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fully engaged participants in the Rhode Island community. Further, the general assembly finds |
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that the state of Rhode Island's economic well-being increasingly depends on foreign and |
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international trade. If Rhode Island is to prosper in this global marketplace, it must have citizens |
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who are multilingual. At the same time, English is and will remain the primary language of the |
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United States, and society recognizes the importance of English to national life, individual |
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accomplishments and personal enrichment. The ability to communicate in English and other |
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languages has promoted and can enhance American economic, political and cultural vitality. |
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While recognizing the value of multilingual backgrounds, the general assembly also realizes the |
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importance of all its citizens becoming proficient in English in order to facilitate full participation |
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of all individuals in society. It is the intent of the general assembly by enactment of this |
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legislation to encourage businesses to educate non-English speaking employees in the English |
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language. |
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44-46.1-2. Definitions. – The following definitions shall apply for the purposes of this |
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chapter, unless the context otherwise requires: |
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(1) "Business entity" means a person conducting a trade or business in this state. |
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(2) "Qualified English language training expense" means amounts incurred by a business |
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entity for training in English language literacy to employees of that business entity with limited |
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English language proficiency. Such expenses include, and are limited to: |
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(i) Books and supplies; |
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(ii) Tuition paid or incurred by a business entity to an institution for providing language |
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training to employees of the business; |
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(iii) Pro-rated portion of wages paid or incurred by a business entity to a person for the |
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purpose of providing language training to employees of the business; and |
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(iv) Wages paid to an employee receiving language training to the extent allocable to the |
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time when that employee is receiving training. |
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44-46.1-3. Tax credit for businesses that provide English language classes to |
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employees. – (a) A qualified business entity may claim a tax credit against taxes otherwise due |
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under the provisions of chapters 11, 13, 14, 15, 17 and 30 of this title in the amount determined |
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under subsection (b), for qualified English language training expenses that are paid in the taxable |
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year for which the business entity claims a credit. The same tax credit may not be applied more |
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than once against different taxes by the same taxpayer. |
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(b) Subject to subsection (a), for each taxable year, a business entity is eligible for a |
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credit allowed in an amount equal to fifty percent (50%) of the qualified English language |
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training expenses paid. The maximum allowable credit for a business is ten thousand dollars |
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($10,000) for any taxable year. |
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44-46.1-4. Administration. – The tax administrator shall make available suitable forms |
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with instructions for claiming the credit. The claim shall be in a form that the tax administrator |
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may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with |
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law, to carry into effect the provisions of this chapter. |
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44-46.1-5. Accounting. – An itemized accounting of the costs associated with the credit |
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established under this chapter and an affidavit attesting to the facts shall be furnished by the |
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claimant taxpayer to the division of taxation. |
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SECTION 2. This act shall take effect on October 1, 2013, and shall be applicable to all |
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taxable years after December 31, 2013. |
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LC01108 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TAXATION -- BUSINESS TAX CREDIT | |
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This act would create a tax credit for businesses that provide English language classes for |
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its non-English speaking employees. |
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This act would take effect on October 1, 2013, and would be applicable to all taxable |
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years after December 31, 2013. |
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LC01108 | |
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