ARTICLE 8

RELATING TO SMALL BUSINESS

     SECTION 1. Section 3-6-1.2 of the General Laws in Chapter 3-6 entitled “Manufacturing

and Wholesale Licenses” is hereby amended as follows:

     3-6-1.2. Brewpub manufacturer's license.

     (a) A brewpub manufacturer's license shall authorize the holder to establish and operate a

brewpub within this state. The brewpub manufacturer's license shall authorize the retail sale of the

beverages manufactured on the location for consumption on the premises. The license shall not

authorize the retail sale of beverages from any location other than the location set forth in the

license. A brewpub may sell at retail alcoholic beverages produced on the premises by the half-

gallon bottle known as a "growler" to consumers for off the premises consumption to be sold

pursuant to the laws governing retail Class A establishments. The license also authorizes the sale

of beverages produced on the premises in an amount not in excess of forty-eight (48) twelve-ounce

(12 oz.) bottles or cans or forty-eight (48) sixteen-ounce (16 oz.) bottles or cans of malt beverages,

or one thousand five hundred milliliters (1500 ml), of distilled spirits per visitor, per day, to be sold

in containers that may hold no more than seventy-two ounces (72 oz.) each. These beverages may

be sold to the consumers for off-premises consumption, and shall be sold pursuant to the laws

governing retail Class A establishments.

     (b) The license shall also authorize the sale at wholesale at the licensed place by the

manufacturer of the product of his or her licensed plant as well as beverages produced for the

brewpub and sold under the brewpub's name to a holder of a wholesaler's license and the

transportation and delivery from the place of sale to the licensed wholesaler or to a common carrier

for that delivery.

     (c) The brewpub manufacturer's license further authorizes the sale of beverages

manufactured on the premises to any person holding a valid wholesaler's and importer's license

under § 3-6-9 or 3-6-11.

     (d) The annual fee for the license is one thousand dollars ($1,000) for a brewpub producing

more than fifty thousand gallons (50,000 gal.) per year and five hundred dollars ($500) per year for

a brewpub producing less than fifty thousand gallons (50,000 gal.) per year. The annual fee is

prorated to the year ending December 1 in every calendar year and paid to the general treasurer for

the use of the state.

     (e) [Expires March 1, 2022]. A holder of a brewpub manufacturer’s license will be

permitted to sell, with take-out food orders, up to two (2) seven hundred fifty millimeter (750 ml)

bottles of wine or the equivalent volume of wine in smaller factory sealed containers, or seventy-

two ounces (72 oz.) of mixed wine-based drinks or single-serving wine in containers sealed in such

a way as to prevent re-opening without obvious evidence that the seal was removed or broken, one

hundred forty-four ounces (144 oz.) of beer or mixed beverages in original factory sealed

containers, and one hundred forty-four ounces (144 oz.) of draft beer or seventy-two ounces (72

oz.) of mixed beverages containing not more than nine ounces (9 oz.) of distilled spirits in growlers,

bottles, or other containers sealed in such a way as to prevent re-opening without obvious evidence

that the seal was removed or broken, provided such sales shall be made in accordance with § 1.4.10

of the department of business regulation (DBR) liquor control administration regulations, 230-

RICR-30-10-1, and any other DBR regulations.

     (1) [Expires March 1, 2022]. Delivery of alcoholic beverages with food from a brewpub

licensee is prohibited.

     SECTION 2. Section 3-7-7 of the General Laws in Chapter 3-7 entitled “Retail Licenses”

is hereby amended as follows:

     3-7-7. Class B license.

     (a)(1) A retailer's Class B license is issued only to a licensed bona fide tavern keeper or

victualer whose tavern or victualing house may be open for business and regularly patronized at

least from nine o'clock (9:00) a.m. to seven o'clock (7:00) p.m. provided no beverage is sold or

served after one o'clock (1:00) a.m., nor before six o'clock (6:00) a.m. Local licensing boards may

fix an earlier closing time within their jurisdiction, at their discretion. The East Greenwich town

council may, in its discretion, issue full and limited Class B licenses which may not be transferred,

but which shall revert to the town of East Greenwich if not renewed by the holder. The Cumberland

town council may, in its discretion, issue full and limited Class B licenses which may not be

transferred to another person or entity, or to another location, but which shall revert to the town of

Cumberland if not renewed by the holder.

     The Pawtucket city council may, in its discretion, issue full and limited Class B licenses

which may not be transferred to another person or entity, or to another location, but which shall

revert to the city of Pawtucket if not renewed by the holder. This legislation shall not affect any

Class B license holders whose licenses were issued by the Pawtucket city council with the right to

transfer.

     (2) The license authorizes the holder to keep for sale and sell beverages including beer in

cans, at retail at the place described and to deliver them for consumption on the premises or place

where sold, but only at tables or a lunch bar where food is served. It also authorizes the charging

of a cover, minimum, or door charge. The amount of the cover, or minimum, or door charge is

posted at the entrance of the establishments in a prominent place.

     (i) [Expires March 1, 2022]. A holder of a Class B license will be permitted to sell, with

take-out food orders, up to two (2) seven hundred fifty millimeter (750 ml) bottles of wine or the

equivalent volume of wine in smaller factory sealed containers, or seventy-two ounces (72 oz.) of

mixed wine-based drinks or single-serving wine in containers sealed in such a way as to prevent

re-opening without obvious evidence that the seal was removed or broken, one hundred forty-four

ounces (144 oz.) of beer or mixed beverages in original factory sealed containers, and one hundred

forty-four ounces (144 oz.) of draft beer or seventy-two ounces (72 oz.) of mixed beverages

containing not more than nine ounces (9 oz.) of distilled spirits in growlers, bottles, or other

containers sealed in such a way as to prevent re-opening without obvious evidence that the seal was

removed or broken, provided such sales shall be made in accordance with § 1.4.10 of the

department of business regulation (DBR) liquor control administration regulations, 230-RICR-30-

10-1, and any other DBR regulations.

     (ii) [Expires March 1, 2022]. Delivery of alcoholic beverages with food from a Class B

licensee is prohibited.

     (3) Holders of licenses are not permitted to hold dances within the licensed premises unless

proper permits have been properly obtained from the local licensing authorities.

     (4) Any holder of a Class B license may, upon the approval of the local licensing board

and for the additional payment of two hundred dollars ($200) to five hundred dollars ($500), open

for business at twelve o'clock (12:00) p.m. and on Fridays and Saturdays and the night before legal

state holidays may close at two o'clock (2:00) a.m. All requests for a two o'clock (2:00) a.m. license

shall be advertised by the local licensing board in a newspaper having a circulation in the county

where the establishment applying for the license is located.

     (5) A holder of a retailer's Class B license is allowed to erect signs advertising his or her

business and products sold on the premises, including neon signs, and is allowed to light those signs

during all lawful business hours, including Sundays and holidays.

     (6) Notwithstanding the provisions of subsection (a) and/or § 3-7-16.4, a holder of a retail

class B and/or class ED license may apply to the municipality in which the licensee is located for

a permit to conduct a so-called "Lock-In Event", under the following conditions:

     (i) A "Lock-In Event" is defined as an event where a specified group of individuals are

permitted to remain in a licensed premises after closing hours including, but not limited to, the

hours of 1:00 a.m. to 6:00 a.m.

     (ii) A Lock-In Event must have the approval of the municipal licensing authority pursuant

to a permit issued for each such event, subject to such conditions as may attach to the permit. The

fee for the permit shall be not less than fifty dollars ($50.00) nor more than one hundred dollars

($100). The granting or denial of a Lock-In Event permit shall be in the sole discretion of the

municipal licensing authority and there shall be no appeal from the denial of such a permit.

     (iii) During the entire period of any Lock-In Event, all alcoholic beverages must be secured

in place or removed from the public portion of the premises and secured to the satisfaction of the

municipality issuing the Lock-In Event permit.

     (iv) During the Lock-In Event, the establishment shall be exclusively occupied by the

Lock-In Event participants and no other patrons shall be admitted to the premises who are not

participants. It shall be a condition of the permit that participants shall not be admitted more than

thirty (30) minutes after the permitted start time of the Lock-In Event, except in the event of

unforeseen travel delays, nor permitted to re-enter the event if they leave the licensed premises.

     (v) As part of the Lock-In Event, food shall be served.

     (vi) The municipal licensing authority may, in its sole discretion, require the presence of a

police detail, for some or all of the event, and the number of officers required, if any, shall be

determined by the municipality as part of the process of issuing the Lock-In Event permit. The

licensee shall be solely responsible for the cost of any such required police detail.

     (b) The annual license fee for a tavern keeper shall be four hundred dollars ($400) to two

thousand dollars ($2,000), and for a victualer the license fee shall be four hundred dollars ($400)

to two thousand dollars ($2,000). In towns with a population of less than two thousand five hundred

(2,500) inhabitants, as determined by the last census taken under the authority of the United States

or the state, the fee for each retailer's Class B license shall be determined by the town council, but

shall in no case be less than three hundred dollars ($300) annually. If the applicant requests it in his

or her application, any retailer's Class B license may be issued limiting the sale of beverages on the

licensed premises to malt and vinous beverages containing not more than twenty percent (20%)

alcohol by volume, and the fee for that limited Class B license shall be two hundred dollars ($200)

to one thousand five hundred dollars ($1,500) annually. The fee for any Class B license shall in

each case be prorated to the year ending December 1 in every calendar year.

     (1) Upon the approval and designation of a district or districts within its city or town by

the local licensing board, the local licensing board may issue to any holder of a Class B license or

a Class ED license, an extended hours permit to extend closing hours on Thursdays, Fridays and

Saturdays, the night before a legal state holiday or such other days as determined by the local board,

for one hour past such license holder's legal closing time as established by the license holder's

license or licenses including, but not limited to, those issued pursuant to subsection (a)(4)of this

section. The extended hours permit shall not permit the sale of alcohol during the extended one-

hour period and shall prohibit the admittance of new patrons in the establishment during the

extended one-hour period. The designation of such district(s) shall be for a duration of not less than

six (6) months. Prior to designating any such district, the local licensing authority shall hold a

hearing on the proposed designation. The proposed designation shall include the boundaries of the

proposed district, the applicable days for the extended hours, and the duration of the designation

and the conditions imposed. The proposed designation shall be advertised at least once per week

for three (3) weeks prior to the hearing in a newspaper in general circulation in the city or town.

The city or town will establish an application process for an extended hours permit for such license

holder and may adopt rules and regulations to administer the permit.

     SECTION 3. Section 21-27-1 of the Rhode Island General Laws in Chapter 21-27 entitled

“Sanitation in Food Establishments” is hereby amended to read as follows:

     21-27-1.  Definitions.

     Unless otherwise specifically provided in this chapter, the following definitions apply to

this chapter:

     (1) "Approved" means approved by the director.

     (2) "Commissary" means a central processing establishment where food is prepared for

sale or service off the premises or by mobile vendor an operating base location to which a mobile

food establishment or transportation vehicle returns regularly for such things as food preparation,

food storage, vehicle and equipment cleaning, discharging liquid or solid wastes, refilling water

tanks and ice bins.

     (3) “Cottage food manufacture” means the production in accordance with the requirements

of § 21-27-6.2 of allowable foods for retail sale directly to the consumer in a residential kitchen or

a rented commercial kitchen licensed by the department.

     (4) “Cultural heritage education facility” means a facility for up to ten (10 individuals who,

for a fee, participate in the preparation and consumption of food, limited to an owner-occupied site

documented to be at least one hundred and fifty (150) years old and whose drinking water shall be

obtained from an approved source which meets all of the requirements of chapter 46-13.

     (3) (5) "Department" means the department of health.

     (4) (6) "Director" means the director of health or the director's duly appointed agents.

     (5) (7) "Farmers market" means a market where two (2) or more farmers are selling

produce exclusively grown on their own farms on a retail basis to consumers. Excluded from this

term is any market where farmers or others are selling produce at wholesale and/or any market in

which any individual is selling produce not grown on his or her own farm.

     (6) (8) "Farm home food manufacture" means the production in accordance with the

requirements of § 21-27-6.1 of food for retail sale in a residential kitchen on a farm which produces

agricultural products for human consumption and the operator of which is eligible for exemption

from the sales and use tax in accordance with § 44-18-30(32).

     (7) (9) "Food" means: (i) articles used for food or drink for people or other animals, (ii)

chewing gum, and (iii) articles used for components of any food or drink article.

     (8) (10) "Food business" means and includes any establishment or place, whether fixed or

mobile, where food or ice is held, processed, manufactured, packaged, prepared, displayed, served,

transported, or sold.

     (9) (11) "Food service establishment" means any fixed or mobile restaurant, coffee shop,

cafeteria, short-order cafe, luncheonette, grill, tearoom, sandwich shop, soda fountain, tavern; bar,

cocktail lounge, night club, roadside stand, industrial feeding establishment, cultural heritage

education facility, private, public or nonprofit organization or institution routinely serving food,

catering kitchen, commissary or similar place in which food or drink is prepared for sale or for

service on the premises or elsewhere, and any other eating or drinking establishment or operation

where food is served or provided for the public with or without charge.

     (10) (12) "Mobile food service unit" means a unit that prepares and/or sells food products

for direct consumption.

     (13) “Operator” in relation to food vending machines means any person who by contract,

agreement, lease, rental, or ownership sells food from vending machines.

     (11) (14) "Person" means any individual, firm, co-partnership, association, or private or

municipal corporation.

     (12) (15) "Processor" means one who combines, handles, manufactures or prepares,

packages, and stores food products.

     (13) "Operator" in relation to food vending machines means any person who by contract,

agreement, lease, rental, or ownership sells food from vending machines.

     (14) (16) "Retail" means when eighty percent (80%) or more of sales are made directly to

consumers.

     (15) (17) "Retail peddler" means a food business which sells meat, seafood, and dairy

products directly to the consumer, house to house or in a neighborhood.

     (16) (18) "Roadside farmstand" means a stand or location adjacent to a farm where produce

grown only on that farm is sold at the time of harvest.

     (17) (19) "Vending machine site or location" means the room, enclosure, space, or area

where one or more vending machines are installed and/or operated.

     (18) (20) "Warehouse" means a place for the storage of dried, fresh, or frozen food or food

products, not including those areas associated within or directly part of a food service establishment

or retail market.

     (19) (21) "Wholesale" means when eighty percent (80%) or more of the business is for

resale purposes.

     (20) "Cultural heritage education facility" means a facility for up to ten (10) individuals

who, for a fee, participate in the preparation and consumption of food, limited to an owner-occupied

site documented to be at least one hundred fifty (150) years old and whose drinking water shall be

obtained from an approved source which meets all of the requirements of chapter 46-13.

     SECTION 4. Chapter 21-27 of the Rhode Island General Laws entitled “Sanitation in Food

Establishments” is hereby amended by adding thereto the following section:

     21-27-6.2.  Cottage food manufacture.

     Notwithstanding the other provisions of this chapter, the department of health shall register

cottage food manufacture and the sale of the products of cottage food manufacture direct to

consumers whether by pickup or delivery within the state, provided that the requirements of this

section are met.

     (1) The cottage food products shall be produced in a kitchen that is on the premises of a

home and meets the standards for kitchens as provided for in minimum housing standards, adopted

pursuant to chapter 24.2 of title 45 and the Housing Maintenance and Occupancy Code, adopted

pursuant to chapter 24.3 of title 45, and in addition the kitchen shall:

     (i) Be equipped at minimum with either a two (2) compartment sink or a dishwasher that

reaches one hundred fifty (150) degrees Fahrenheit after the final rinse and drying cycle and a one

compartment sink;

     (ii) Have sufficient area or facilities, such as portable dish tubs and drain boards, for the

proper handling of soiled utensils prior to washing and of cleaned utensils after washing so as not

to interfere with safe food handling; equipment, utensils, and tableware shall be air dried;

     (iii) Have drain boards and food preparation surfaces that shall be of a nonabsorbent,

corrosion resistant material such as stainless steel, formica or other chip resistant, nonpitted surface;

     (iv) Have self-closing doors for bathrooms that open directly into the kitchen;

     (v) If the home is on private water supply, the water supply must be tested once per year;

     (vi) Notwithstanding this subsection, the cottage food products may also be produced in a

commercial kitchen licensed by the department and is leased or rented by the cottage food registrant

provided that a record be maintained as to the dates the commercial kitchen was used and that

ingredients used in the production of cottage foods are transported according to applicable food

safety standards and regulations promulgated by the department.

     (2) The cottage food products are prepared and produced ready for sale under the following

conditions:

     (i) Pets are kept out of food preparation and food storage areas at all times;

     (ii) Cooking facilities shall not be used for domestic food purposes while cottage food

products are being prepared;

     (iii) Garbage is placed and stored in impervious covered receptacles before it is removed

from the kitchen, which removal shall be at least once each day that the kitchen is used for cottage

food manufacture;

     (iv) Any laundry facilities which may be in the kitchen shall not be used during cottage

food manufacture;

     (v) Recipe(s) for each cottage food product with all the ingredients and quantities listed,

and processing times and procedures, are maintained in the kitchen for review and inspection;

     (vi) An affixed label that contains:

     (A) Name, address, and telephone number;

     (B) The ingredients of the cottage food product, in descending order of predominance by

weight or volume;

     (C) Allergen information, as specified by federal and state labeling requirements, such as

milk, eggs, tree nuts, peanuts, wheat, and soybeans; and

     (D) The following statement printed in at least ten-point type in a clear and conspicuous

manner that provides contrast to the background label: “Made by a Cottage Food Business

Registrant that is not Subject to Routine Government Food Safety Inspection,” unless products

have been prepared in a commercial kitchen licensed by the department.

     (3) Cottage food manufacture shall be limited to the production of baked goods that do not

require refrigeration or time/temperature control for safety, including but not limited to:

     (i) Double crust pies;

     (ii) Yeast breads;

     (iii) Biscuits, brownies, cookies, muffins; and

     (iv) Cakes that do not require refrigeration or temperature-controlled environment; and

     (v) Other baked goods as defined by the department.

     (4) Each cottage food manufacturer shall be registered with the department of health and

shall require a notarized affidavit of compliance, in any form that the department may require, from

the applicant that the requirements of this section have been met and the operation of the kitchen

shall be in conformity with the requirements of this section. Prior to the initial registration, each

cottage food manufacturer is required to successfully complete a Food Safety Instructor Training

Course approved by the department pursuant to § 21-27-11.3. A certificate of registration shall be

issued by the department upon the payment of a fee as set forth in § 23-1-54 and the submission of

an affidavit of compliance. The certificate of registration shall be valid for one year after the date

of issuance; provided, however, that the certificate may be revoked by the director at any time for

noncompliance with the requirements of the section. The certificate of registration, with a copy of

the affidavit of compliance, shall be kept in the kitchen where the cottage food manufacture takes

place. The director of health shall have the authority to develop and issue a standard form for the

affidavit of compliance to be used by persons applying for a certificate of registration; the form

shall impose no requirements or certifications beyond those set forth in this section and § 21-27-

1(6). No certificates of registration shall be issued by the department prior to November 1, 2022.

     (5) No such operation shall engage in consignment or wholesale sales. The following

additional locational sales by any such cottage food operation shall be prohibited: (1) Grocery

stores; (2) restaurants; (3) long-term care facilities; (4) group homes; (5) day care facilities; and (6)

schools. Advertising and sales by Internet, mail and phone are permissible, provided the cottage

food licensee or their designee shall deliver, in person, to the customer within the state.

     (6) Total annual gross sales for a cottage food operation shall not exceed twenty-five

thousand dollars ($25,000) per calendar year. If annual gross sales exceed the maximum annual

gross sales amount allowed, the cottage food registrant shall either obtain food processor license or

cease operations. The director of health may request documentation to verify the annual gross sales

figure of any cottage food operation.

     (7) Sales on all cottage foods are subject to applicable sales tax pursuant to § 44-18-7.

     (8) The director of health or designee may inspect a cottage food operation at any time to

ensure compliance with the provisions of this section. Nothing in this section shall be construed to

prohibit the director of health or designee of the director from investigating the registered area of a

cottage food operation in response to a foodborne illness outbreak, consumer complaint or other

public health emergency.

     SECTION 5. Section 23-1-54 of the Rhode Island General Laws in Chapter 23-1 entitled

“Health and Safety” is hereby amended to read as follows:

     23-1-54.  Fees payable to the department of health.

     Fees payable to the department shall be as follows:

PROFESSION RIGL Section Description of Fee FEE 

Barbers/hairdressers 5-10-10(a) Renewal application $25.00

Barbers/hairdressers 5-10-10(a) Renewal application:

Manicuring Instructors and manicurists $25.00

Barbers/hairdressers 5-10-10(b) Minimum late renewal fee $25.00

Barbers/hairdressers 5-10-10(b) Maximum late renewal fee $ 100.00

Barbers/hairdressers 5-10-11[c] Application fee $25.00

Barbers/hairdressers 5-10-11[c] Application fee: manicuring

Instructors and manicurists $25.00

Barbers/hairdressers 5-10-13 Demonstrator's permit $90.00

Barbers/hairdressers 5-10-15 Shop license: initial $170.00

Barbers/hairdressers 5-10-15 Shop license: renewal $170.00

Veterinarians 5-25-10 Application fee $40.00

Veterinarians 5-25-11 Examination fee $540.00

Veterinarians 5-25-12(a) Renewal fee $580.00

Veterinarians 5-25-12[c] Late renewal fee $120.00

Podiatrists 5-29-7 Application fee $240.00

Podiatrists 5-29-11 Renewal fee: minimum $240.00

Podiatrists 5-29-11 Renewal fee: maximum $540.00

Podiatrists 5-29-13 Limited registration $65.00

Podiatrists 5-29-14 Limited registration:

Academic faculty $240.00

Podiatrists 5-29-14 Application fee:

Renewal maximum $440.00

Chiropractors 5-30-6 Examination fee: $210.00

Chiropractors 5-30-7 Examination exemption fee: $210.00

Chiropractors 5-30-8(b) Exam Physiotherapy $210.00

Chiropractors 5-30-8(b) Exam chiro and physiotherapy $210.00

Chiropractors 5-30-12 Renewal fee $210.00

Dentists/dental hygienists 5-31.1-6(d) Dentist: application fee $965.00

Dentists/dental hygienists 5-31.1-6(d) Dental hygienist: application fee $65.00

Dentists/dental hygienists 5-31.1-6(d) Reexamination: dentist $965.00

Dentists/dental hygienists 5-31.1-6(d) Reexamination: hygienist $65.00

Dentists/dental hygienists 5-31.1-21(b) Reinstatement fee dentist $90.00

Dentists/dental hygienists 5-31.1-21(b) Reinstatement fee hygienist $90.00

Dentists/dental hygienists 5-31.1-21(c) Inactive status: dentist $220.00

Dentists/dental hygienists 5-31.1-21(c) Inactive status: hygienist $40.00

Dentists/dental hygienists 5-31.1-22 Limited registration $65.00

Dentists/dental hygienists 5-31.1-23[c] Limited reg: Academic faculty $965.00

Dentists/dental hygienists 5-31.1-23[c] Limited reg: Academic faculty renewal $500.00

Electrolysis 5-32-3 Application fee $25.00

Electrolysis 5-32-6(b) Renewal fee $25.00

Electrolysis 5-32-7 Reciprocal license fee $25.00

Electrolysis 5-32-17 Teaching license $25.00

Funeral directors/embalmers 5-33.2-12 Funeral establishment license $120.00

Funeral services establishments

Funeral directors/embalmers 5-33.2-15 Renewal: funeral/director $90.00

Funeral services establishments

embalmer $30.00

Funeral directors/embalmers 5-33.2-12 Funeral branch ofc license $90.00

Funeral directors/embalmers 5-33.2-13.1 Crematories: application fee $120.00

Funeral services establishments

Funeral directors/embalmers 5-33.2-15 Renewal: funeral/director

Funeral Svcs establishments

establishment $120.00

Funeral directors/embalmers 5-33.2-15 Additional branch office

Funeral services Establishments

licenses $120.00

Funeral directors/embalmers 5-33.2-15 Crematory renewal fee

Funeral svcs establishments $120.00

Funeral directors/embalmers 5-33.2-15 Late renewal fee

Funeral svcs establishments

(All license types) $25.00

Funeral directors/embalmers 5-33.2-16(a) Intern registration fee

Funeral Services establishments $25.00

Nurses 5-34-12 RN Application fee $135.00

Nurses 5-34-16 LPN Application fee $45.00

Nurses 5-34-19 Renewal fee: RN $135.00

Nurses 5-34-19 Renewal fee: LPN $45.00

Nurses 5-34-37 RNP application fee $80.00

Nurses 5-34-37 RNP renewal fee $80.00

Nurses 5-34-37 RNP prescriptive privileges $65.00

Nurses 5-34-40.3 Clin nurse spec application $80.00

Nurses 5-34-40.3 Clin nurse spec renewal $80.00

Nurses 5-34-40.3 Clin nurse spec Rx privilege $65.00

Nurse anesthetists 5-34.2-4(a) CRNA application fee $80.00

Nurse anesthetists 5-34.2-4(b) CRNA renewal fee $80.00

Optometrists 5-35.1-4 Application fee $280.00

Optometrists 5-35.1-7 Renewal fee $280.00

Optometrists 5-35.1-7 Late fee $90.00

Optometrists 5-35.1-7 Reactivation of license fee $65.00

Optometrists 5-35.1-19(b) Violations of section $650.00

Optometrists 5-35.1-20 Violations of chapter $260.00

Opticians 5-35.2-3 Application fee $30.00

Physicians 5-37-2 Application fee $1,090.00

Physicians 5-37-2 Re-examination fee $1,090.00

Physicians 5-37-10(b) Late renewal fee $170.00

Physicians 5-37-16 Limited registration fee $65.00

Physicians 5-37-16.1 Ltd reg: academic faculty $600.00

Physicians 5-37-16.1 Ltd reg: Faculty renewal $170.00

Acupuncture 5-37.2-10 Application fee $310.00

Acupuncture 5-37.2-13(4) Acupuncture assistant $310.00

Licensure fee $170.00

Social workers 5-39.1-9 Application fee $70.00

Social workers 5-39.1-9 Renewal fee $70.00

Physical therapists 5-40-8 Application fee $155.00

Physical therapists 5-40-8.1 Application: physical therapy assistants $50.00

Physical therapists 5-40-10(a) Renewal fee: Physical therapists $155.00

Physical therapists 5-40-10(a) Renewal fee: Physical therapy assistants $50.00

Physical therapists 5-40-10[c] Late renewals $50.00

Occupational therapists 5-40.1-12(2) Renewal fee $140.00

Occupational therapists 5-40.1-12(5) Late renewal fee $50.00

Occupational therapists 5-40.1-12(b) Reactivation fee $140.00

Occupational therapists 5-40.1-13 Application fee $140.00

Psychologists 5-44-12 Application fee $230.00

Psychologists 5-44-13 Temporary permit $120.00

Psychologists 5-44-15[c] Renewal fee $230.00

Psychologists 5-44-15(e) Late renewal fee $50.00

Nursing home administrators 5-45-10 Renewal fee $160.00

Speech pathologist/audiologists 5-48-1(14) Speech lang support personnel:

late filing $90.00

Speech pathologist/audiologists 5-48-9(a) Application fee: Audiologist $65.00

Speech pathologist/audiologists 5-48-9(a) Application fee: Speech Pathologist $145.00

Speech pathologist/audiologists 5-48-9(a) Renewal fee: Audiologist $65.00

Speech pathologist/audiologists 5-48-9(a) Renewal fee: Speech Pathologist $145.00

Speech pathologist/audiologists 5-48-9(a) Provisional license: renewal fee $65.00

Speech pathologist/audiologists 5-48-9(b) Late renewal fee $50.00

Speech pathologist/audiologists 5-48-9(d)(1) Reinstatement fee: audiologist $65.00

Speech pathologist/audiologists 5-48-9(d)(1) Reinstatement fee: audiologist $65.00

speech pathologists $145.00

personnel: late filing $65.00

Hearing aid dealers/fitters 5-49-6(a) License endorsement Examination fee $25.00

Hearing aid dealersfitters 5-49-6(b) Temporary permit fee $25.00

Hearing aid dealers/fitters 5-49-6(d) Temporary permit renewal fee $35.00

Hearing aid dealers/fitters 5-49-11(a)(1) License fee $25.00

Hearing aid dealers/fitters 5-49-11(b) License renewal fee $25.00

Hearing aid dealers/fitters 5-49-11[c] License renewal late fee $25.00

Physician assistants 5-54-9(4) Application fee $110.00

Physician assistants 5-54-11(b) Renewal fee $110.00

Orthotics/prosthetic practice 5-59.1-5 Application fee $120.00

Orthotics/prosthetic practice 5-59.1-12 Renewal fee $120.00

Athletic trainers 5-60-11 Application fee $60.00

Athletic trainers 5-60-11 Renewal fee $60.00

Athletic trainers 5-60-11 Late renewal fee $25.00

Mental health counselors

Marriage and family therapists 5-63.2-16 Application fee: Marriage

Family therapist $130.00

Mental health counselors

Marriage and family therapists 5-63.2-16 Application fee: Mental

health counselors $70.00

Mental health counselors

Marriage and family therapists 5-63.2-16 Reexamination fee:

Marriage/family therapist $130.00

Mental health counselors

Marriage and family therapists 5-63.2-16 Reexamination fee:

Mental health counselors $70.00

Mental health counselors

Marriage and family therapists 5-63.2-17(a) Renewal fee: Marriage

Family therapist $130.00

Mental health counselors

Marriage and family therapists 5-63.2-17(a) Renewal fee: Mental

health counselors $50.00

Mental health counselors

Marriage and family therapists 5-63.2-17(b) Late Renewal fee:

Marriage Family therapist $90.00

Dieticians/nutritionists 5-64-6(b) Application fee $75.00

Dieticians/nutritionists 5-64-7 Graduate status:

Application fee: $75.00

Dieticians/nutritionists 5-64-8 Renewal fee $75.00

Dieticians/nutritionists 5-64-8 Reinstatement fee $75.00

Radiologic technologists 5-68.1-10 Application fee maximum $190.00

Licensed chemical

dependency professionals 5-69-9 Application fee $75.00

Licensed chemical

dependency professionals 5-69-9 Renewal fee $75.00

Licensed chemical 5-69-9 Application fee $75.00

Licensed chemical

dependency professionals 5-69-9 Application fee $75.00

Licensed chemical

dependency professionals 5-69-9 Renewal fee $75.00

Deaf interpreters 5-71-8(a)(3) License fee maximum $25.00

Deaf interpreters 5-71-8(a)(3) License renewal fee $25.00

Milk producers 21-2-7(g)(1) In-state milk processor $160.00

Milk producers 21-2-7(g)(2) Out-of-state milk processor $160.00

Milk producers 21-2-7(g)(3) Milk distributors $160.00

Frozen desserts 21-9-3(1) In-state wholesale $550.00

Frozen desserts 21-9-3(2) Out-of-state wholesale $160.00

Frozen desserts 21-9-3(3) Retail frozen dess processors $160.00

Meats 21-11-4 Wholesale $160.00

Meats 21-11-4 Retail $40.00

Shellfish packing houses 21-14-2 License fee: Shipper/reshipper $320.00

Shellfish packinghouses 21-14-2 License fee:Shucker packer/repacker $390.00

Non-alcoholic bottled

beverages, drinks & juices 21-23-2 Bottler permit $550.00

Non-alcoholic bottled

beverages, drinks & juices 21-23-2 Bottle apple cider fee $60.00

Farm home food manufacturers 21-27-6.1(4) Registration fee $65.00

Cottage Food Manufacturers 21-27-6.2(4) Registration fee $65.00

Food businesses 21-27-10(e)(1) Food processors wholesale $300.00

Food businesses 21-27-10(e)(2) Food processors retail $120.00

Food businesses 21-27-10(e)(3) Food service establishments

50 seats or less $160.00

Food businesses 21-27-10(e)(3) Food service establishments

more than 50 seats $240.00

Food businesses 21-27-10(e)(3) Mobile food service units $100.00

Food businesses 21-27-10(e)(3) Industrial caterer or food vending

Machine commissary $280.00

Food businesses 21-27-10(e)(3) Cultural heritage educational Faculty $80.00

Food businesses 21-27-10(e)(4) Vending Machine

Location 3 units or less $50.00

Food businesses 21-27-10(e)(4) Vending Machine

Location 4-10 units $100.00

Food businesses 21-27-10(e)(4) Vending Machine

Location = 11 units $120.00

Food businesses 21-27-10(e)(5) Retail Mkt 1-2 cash registers $120.00

Food businesses 21-27-10(e)(5) Retail Market 3-5 cash registers $240.00

Food businesses 21-27-10(e)(5) Retail Market =6 cash registers $510.00

Food businesses 21-27-10(e)(6) Retail food peddler $100.00

Food businesses 21-27-10(e)(7) Food warehouses $190.00

Food businesses 21-27-11.2 Certified food safety mgr $50.00

License verification fee 23-1-16.1 All license types $50.00

Tattoo and body piercing 23-1-39 Annual registration fee:Person $90.00

Tattoo and bodypiercing 23-1-39 Annual registration fee:Establishment $90.00

Vital records 23-3-25(a)(1) Certificate of birth, fetal death, death,

marriage, birth, or certification that

such record cannot be found $20.00

Vital records 23-3-25(a)(1) Each duplicate of certificate of birth,

fetal death, death, marriage, birth, or

certification that such record cannot

be found $15.00

Vital records 23-3-25(a)(2) Each additional calendar year

Search, if within 3 months of original

search and if receipt of original search

presented $2.00

Vital records 23-3-25(a)(3) Expedited service $7.00

Vital records 23-3-25(a)(4) Adoptions, legitimations,

or Paternity determinations $15.00

Vital records 23-3-25(a)(5) Authorized corrections,

Alterations, and additions $10.00

Vital records 23-3-25(a)(6) Filing of delayed record and

Examination of documentary Proof $20.00

Vital records 23-3-25(a)(6) Issuance of certified copy of a

delayed record $20.00

Medical Examiner 23-4-13 Autopsy reports $40.00

Medical Examiner 23-4-13 Cremation certificates

and statistics $30.00

Medical Examiner 23-4-13 Testimony in civil suits:

Minimum/day $650.00

Medical Examiner 23-4-13 Testimony in civil suits:

Maximum/day $3,250.00

Emergency medical technicians 23-4.1-10[c] Annual fee: ambulance

service maximum $540.00

Emergency medical technicians 23-4.1-10[c] Annual fee: vehicle

license maximum $275.00

Emergency medical technicians 23-4.1-10[c] Triennial fee: EMT

license maximum $120.00

Emergency medical technicians 23-4.1-10(c)(2) Exam fee maximum:

EMT $120.00

Emergency medical technicians 23-4.1-10(c)(2) Vehicle inspection Maximum $190.00

Clinical laboratories 23-16.2-4(a) Clinical laboratory

license per specialty $650.00

Clinical laboratories 23-16.2-4(a) Laboratory station

license $650.00

Clinical laboratories 23-16.2-4(b) Permit fee $70.00

Health care facilities 23-17-38 Hospital: base fee annual $16,900.00

Health care facilities 23-17-38 Hospital: annual per bed fee $120.00

Health care facilities 23-17-38 ESRD: annual fee $3,900.00

Health care facilities 23-17-38 Home nursing-care/

home- care providers $650.00

Health care facilities 23-17-38 OACF: annual fee $650.00

Assisted living residences/

administrators 23-17.4-15.2(d) License application fee: $220.00

Assisted living residences/

administrators 23-17.4-15.2(d) License renewal fee: $220.00

Assisted living

residences 23-17.4-31 Annual facility fee:base $330.00

Assisted living

residences 23-17.4-31 Annual facility per bed $70.00

Nursing assistant

registration 23-17.9-3 Application: competency

evaluation training program maximum $325.00

Nursing assistant

registration 23-17.9-5 Application fee $35.00

Nursing assistant

registration 23-17.9-5 Exam fee: skills proficiency $170.00

Nursing assistant

registration 23-17.9-6 Registration fee $35.00

Nursing assistant

registration 23-17.9-7 Renewal fee $35.00

Sanitarians 23-19.3-5(a) Registration fee $25.00

Sanitarians 23-19.3-5(b) Registration renewal $25.00

Massage therapy 23-20.8-3(e) Massage therapist appl fee $65.00

Massage therapy 23-20.8-3(e) Massage therapist renewal fee $65.00

Recreational facilities 23-21-2 Application fee $160.00

Swimming pools 23-22-6 Application license: first pool $250.00

Swimming pools 23-22-6 Additional pool fee at same location $75.00

Swimming pools 23-22-6 Seasonal application license: first pool $150.00

Swimming pools 23-22-6 Seasonal additional

pool fee at same location $75.00

Swimming pools 23-22-6 Year-round license for non-profit $25.00

Swimming pools 23-22-10 Duplicate license $2.00

Swimming pools 23-22-12 Penalty for violations $50.00

Respiratory care practitioners 23-39-11 Application fee $60.00

Respiratory care practitioners 23-39-11 Renewal fee $60.00

     SECTION 6. Sections 42-64.33-2, 42-64.33-3, 42-64.33-4, 42-64.33-5, 42-64.33-9, and

42-64.33-10 of the General Laws in Chapter 42-64.33 entitled “The Rhode Island Small Business

Development Fund” are hereby amended to read as follows:

     42-64.33-2. Definitions.

     (a) As used in this chapter:

     (1) "Affiliate" means an entity that directly, or indirectly, through one or more

intermediaries, controls, or is controlled by, or is under common control with another entity. For

the purposes of this chapter, an entity is "controlled by" another entity if the controlling entity holds,

directly or indirectly, the majority voting or ownership interest in the controlled entity or has control

over the day-to-day operations of the controlled entity by contract or by law.

     (2) "Applicable percentage" means zero percent (0%) for the first three (3) credit allowance

dates, and up to twenty-one and one-half percent (21.5%) for the fourth, fifth, and sixth credit

allowance dates.

     (3) "Capital investment" means any equity or debt investment in a small business

development fund by a small business fund investor that:

     (i) Is acquired after July 5, 2019, at its original issuance solely in exchange for cash;

     (ii) Has one hundred percent (100%) of its cash purchase price used by the small business

development fund to make qualified investments in eligible businesses located in this state within

three (3) years of the initial credit allowance date; and

     (iii) Is designated by the small business development fund as a capital investment under

this chapter and is certified by the corporation pursuant to § 42-64.33-4. This term shall include

any capital investment that does not meet the provisions of § 42-64.33-4(a) if the investment was

a capital investment in the hands of a prior holder.

     (4) "Corporation" means the Rhode Island commerce corporation.

     (5) "Credit allowance date" means the date on which a capital investment is made and each

of the five (5) anniversary dates of the date thereafter.

     (6) "Eligible business" means a business that, at the time of the initial qualified investment

in the company:

     (i) Has less than two hundred fifty (250) employees;

     (ii) Has not more than fifteen million dollars ($15,000,000) in net income from the

preceding tax year;

     (iii) Has its principal business operations in this state; and

     (iv) Is engaged in industries related to clean energy, biomedical innovation, life sciences,

information technology, software, cyber physical systems, cybersecurity, data analytics, defense,

shipbuilding, maritime, composites, advanced business services, design, food, manufacturing,

transportation, distribution, logistics, arts, education, hospitality, tourism, or, if not engaged in the

industries, the corporation makes a determination that the investment will be beneficial to the

economic growth of the state.

     (7) "Eligible distribution" means, as approved by the corporation in relation to an

application:

     (i) A distribution of cash to one or more equity owners of a small business fund investor to

fully or partially offset a projected increase in the owner's federal or state tax liability, including

any penalties and interest, related to the owner's ownership, management, or operation of the small

business fund investor;

     (ii) A distribution of cash as payment of interest and principal on the debt of the small

business fund investor or small business development fund; or

     (iii) A distribution of cash related to the reasonable costs and expenses of forming,

syndicating, managing, and operating the small business fund investor or the small business

development fund, or a return of equity or debt to affiliates of a small business fund investor or

small business development fund. The distributions may include reasonable and necessary fees paid

for professional services, including legal and accounting services, related to the formation and

operation of the small business development fund.

     (8) "Jobs created" means a newly created position of employment that was not previously

located in the state at the time of the qualified investment in the eligible business and requiring a

minimum of thirty five (35) hours worked each week, measured each year by subtracting the

number of full-time, thirty-five hours-per-week (35) employment positions at the time of the initial

qualified investment in the eligible business from the monthly average of full-time, thirty-five

hours-per-week (35) employment positions for the applicable year. The number shall not be less

than zero.

     (9) "Jobs retained" means a position requiring a minimum of thirty-five (35) hours worked

each week that existed prior to the initial qualified investment. Retained jobs shall be counted each

year based on the monthly average of full-time, thirty-five hours-per-week (35) employment

positions for the applicable year. The number shall not exceed the initial amount of retained jobs

reported and shall be reduced each year if employment at the eligible business concern drops below

that number.

     (10) "Minority business enterprise" means an eligible business which is certified by the

Rhode Island office of diversity, equity and opportunity as being a minority or women business

enterprise.

     (11) "Principal business operations" means the location where at least sixty percent (60%)

of a business's employees work or where employees who are paid at least sixty percent (60%)

percent of the business's payroll work. A business that has agreed to relocate employees using the

proceeds of a qualified investment to establish its principal business operations in a new location

shall be deemed to have its principal business operations in the new location if it satisfies these

requirements no later than one hundred eighty (180) days after receiving a qualified investment.

     (12) "Purchase price" means the amount paid to the small business development fund that

issues a capital investment that shall not exceed the amount of capital investment authority certified

pursuant to § 42-64.33-4.

     (13) "Qualified investment" means any investment in an eligible business or any loan to an

eligible business with a stated maturity date of at least one year after the date of issuance, excluding

revolving lines of credit and senior secured debt unless the eligible business has a credit refusal

letter or similar correspondence from a depository institution or a referral letter or similar

correspondence from a depository institution referring the business to a small business development

fund; provided that, with respect to any one eligible business, the maximum amount of investments

made in the business by one or more small business development funds, on a collective basis with

all of the businesses' affiliates, with the proceeds of capital investments shall be twenty percent

(20%) of the small business development fund's capital investment authority, exclusive of

investments made with repaid or redeemed investments or interest or profits realized thereon. An

eligible business, on a collective basis with all of the businesses' affiliates, is prohibited from

receiving more than four million dollars ($4,000,000) in investments from one or more small

business development funds with the proceeds of capital investments.

     (14) "Small business development fund" means an entity certified by the corporation under

§ 42-64.33-4.

     (15) "Small business fund investor" means an entity that makes a capital investment in a

small business development fund.

     (16) "State" means the state of Rhode Island.

     (17) "State tax liability" means any liability incurred by any entity under § 44-17-1 et seq.

chapters 11, 13, 14, 17 and 30, of title 44.

     42-64.33-3. Tax credit established.

     (a) Upon making a capital investment in a small business development fund, a small

business fund investor earns a vested right to a credit against the entity's state tax liability that may

be utilized on each credit allowance date of the capital investment in an amount equal to the

applicable percentage for the credit allowance date multiplied by the purchase price paid to the

small business development fund for the capital investment. The amount of the credit claimed by

any entity shall not exceed reduce the amount of the entity's state tax liability for the tax year for

which the credit is claimed beyond the entity’s state minimum tax. Any amount of credit that an

entity is prohibited from claiming in a taxable year as a result of this section may be carried forward

for a period of seven (7) years. It is the intent of this chapter that an entity claiming a credit under

this section is not required to pay any additional tax that may arise as a result of claiming the credit.

     (b) No credit claimed under this section shall be refundable or saleable on the open market.

Credits earned by or allocated to a partnership, limited liability company, or S corporation may be

allocated to the partners, members, or shareholders of the entity for their direct use for state tax

liability as defined in this chapter in accordance with the provisions of any agreement among the

partners, members, or shareholders, and a small business development fund must notify the

corporation of the names of the entities that are eligible to utilize credits pursuant to an allocation

of credits or a change in allocation of credits or due to a transfer of a capital investment upon the

allocation, change, or transfer. The allocation shall be not considered a sale for purposes of this

section. Credits may be assigned, transferred, conveyed or sold by an owner or holder of such

credits.

     (c) The corporation shall provide copies of issued certificates to the division of taxation.;

such certificates shall include information deemed necessary by the division of taxation for tax

administration.

     42-64.33-4. Application, approval and allocations.

     (a) The corporation shall publicly solicit applicants and approve applications through a

selection process. A small business development fund that seeks to have an equity or debt

investment certified as a capital investment and eligible for credits under this chapter shall apply to

the corporation The corporation shall begin accepting applications within ninety (90) days of July

5, 2019. in response to a public solicitation. The small business development fund application shall

include the following:

     (1) The amount of capital investment requested;

     (2)(A) A copy of the applicant's or an affiliate of the applicant's license as a rural business

investment company under 7 U.S.C. § 2009cc, or as a small business investment company under

15 U.S.C. § 681, and a certificate executed by an executive officer of the applicant attesting that

the license remains in effect and has not been revoked; or (B) evidence satisfactory to the

corporation that the applicant is a mission-oriented community financial institution such as a

community development financial institution, minority depository institution, certified

development company, microloan intermediary, or an organization with demonstrated experience

of making capital investments in small businesses.

     (3) Evidence that, as of the date the application is submitted, the applicant or affiliates of

the applicant have invested at least one hundred million dollars ($100,000,000) in nonpublic

companies;

(4) An estimate of the number of jobs that will be created or retained in this state as a result of the

applicant's qualified investments;

     (45) A business plan that includes a strategy for reaching out to and investing in minority

business enterprises and a revenue impact assessment projecting state and local tax revenue to be

generated by the applicant's proposed qualified investment prepared by a nationally recognized,

third-party, independent economic forecasting firm using a dynamic economic forecasting model

that analyzes the applicant's business plan over the ten (10) years following the date the application

is submitted to the corporation; and

     (65) A nonrefundable application fee of five thousand dollars ($5,000), which fee shall be

set by regulation; and

     (6) Such other criteria as the corporation deems appropriate.

     (b) Within thirty (30) days after receipt of a completed application, the corporation shall

grant or deny the application in full or in part. After the close of a public solicitation period, the

corporation shall make a determination based upon the criteria set forth in the application or any

supplementary materials or information requested by the corporation as to which of the qualified

applicants, if any, shall receive an award of tax credits. The corporation shall deny the application

if:

     (1) The applicant does not satisfy all of the criteria described in subsection (a) of this

section;

     (2) The revenue impact assessment submitted with the application does not demonstrate

that the applicant's business plan will result in a positive economic impact on this state over a ten-

year (10) period that exceeds the cumulative amount of tax credits that would be issued to the

applicant if the application were approved; or

     (3) The corporation has already approved the maximum amount of capital investment

authority under subsection (ge) of this section.

     (c) If the corporation denies any part of the application, it shall inform the applicant of the

grounds for the denial. If the applicant provides any additional information required by the

corporation or otherwise completes its application within fifteen (15) days of the notice of denial,

the application shall be considered completed as of the original date of submission. If the applicant

fails to provide the information or fails to complete its application within the fifteen-day (15)

period, the application remains denied and must be resubmitted in full with a new submission date.

     (d) If the application is deemed to be complete and the applicant deemed to meet all of the

requirements of subsections (a) and (b) approved, the corporation shall certify the proposed equity

or debt investment as a capital investment that is eligible for credits under this chapter, subject to

the limitations contained in subsection (ge) of this section. The corporation shall provide written

notice of the certification to the small business development fund.

     (e) The corporation shall certify capital investments in the order that the applications were

received by the corporation. Applications received on the same day shall be deemed to have been

received simultaneously.

(f) For applications that are complete and received on the same day, the corporation shall certify

applications in proportionate percentages based upon the ratio of the amount of capital investments

requested in an application to the total amount of capital investments requested in all applications.

(g) The corporation shall certify no more than sixty-five million dollars ($65,000,000) in capital

investments pursuant to this section; provided that not more than twenty million dollars

($20,000,000) may be allocated to any individual small business development fund certified under

this section.

     (hf) Within sixty (60) days of the applicant receiving notice of certification, the small

business development fund shall issue the capital investment to and receive cash in the amount of

the certified amount from a small business fund investor. At least forty-five percent (45%) of the

small business fund investor's capital investment shall be composed of capital raised by the small

business fund investor from sources, including directors, members, employees, officers, and

affiliates of the small business fund investor, other than the amount of capital invested by the

allocatee claiming the tax credits in exchange for the allocation of tax credits; provided that at least

ten percent (10%) of the capital investment shall be derived from the small business investment

fund's managers. The small business development fund shall provide the corporation with evidence

of the receipt of the cash investment within sixty-five (65) days of the applicant receiving notice of

certification. If the small business development fund does not receive the cash investment and issue

the capital investment within the time period following receipt of the certification notice, the

certification shall lapse and the small business development fund shall not issue the capital

investment without reapplying to the corporation for certification. Lapsed certifications revert to

the authority and shall be reissued pro rata to applicants whose capital investment allocations were

reduced pursuant to this chapter and then in accordance with the application process.

     42-64.33-5. Tax credit recapture and exit.

     (a) The corporation, working in coordination with the division of taxation, may recapture,

from any the entity claims a credit on a tax return that receives a tax credit certificate as a result of

certification or the partners, members, or shareholders of the entity to whom a tax credit is allocated,

the credit allowed under this chapter if:

     (1) The small business development fund does not invest one hundred (100%) percent of

its capital investment authority in qualified investments in this state within three (3) years of the

first credit allowance date;

     (2) The small business development fund, after satisfying subsection (a)(1) of this section,

fails to maintain qualified investments equal to one hundred (100%) percent of its capital

investment authority until the sixth anniversary of the initial credit allowance date. For the purposes

of this subsection, a qualified investment is considered maintained even if the qualified investment

was sold or repaid so long as the small business development fund reinvests an amount equal to the

capital returned or recovered by the small business development fund from the original investment,

exclusive of any profits realized, in other qualified investments in this state within twelve (12)

months of the receipt of the capital. Amounts received periodically by a small business

development fund shall be treated as continually invested in qualified investments if the amounts

are reinvested in one or more qualified investments by the end of the following calendar year. A

small business development fund shall not be required to reinvest capital returned from qualified

investments after the fifth anniversary of the initial credit allowance date, and the qualified

investments shall be considered held continuously by the small business development fund through

the sixth anniversary of the initial credit allowance date;

     (3) The small business development fund, before exiting the program in accordance with

subsection (ef) of this section, makes a distribution or payment that results in the small business

development fund having less than one hundred percent (100%) of its capital investment authority

invested in qualified investments in this state or available for investment in qualified investments

and held in cash and other marketable securities;

     (4) The small business development fund, before exiting the program in accordance with

subsection (ef) of this section, fails to make qualified investments in minority business enterprises

that when added together equal at least ten percent (10%) of the small business development fund's

capital investment authority; or

     (5) The small business development fund violates subsection (de) of this section.

     (b) Recaptured credits and the related capital investment authority revert to the corporation

and shall be reissued pro rata to applicants whose capital investment allocations were reduced

pursuant to § 42-64.33-4(f) and then in accordance with the application process.

     (c) Enforcement of each of the recapture provisions of subsection (a) of this section shall

be subject to a six-month (6) cure period. No recapture shall occur until the small business

development fund has been given notice of noncompliance and afforded six (6) months from the

date of the notice to cure the noncompliance.

     (d) In the event that tax credits, or a portion of tax credits, have been transferred or assigned

in an arms-length transaction, for value, and without notice of violation, fraud, or

misrepresentation, the corporation will pursue its recapture rights and remedies against the

applicant for the tax credits and/or the recipient of the certification who shall be liable to repay to

the corporation the face value of all tax credits assigned or transferred and all fees paid by the

applicant shall be deemed forfeited. No redress shall be sought against assignees or transferees of

such tax credits provided the tax credits were acquired by way of an arms-length transaction, for

value, and without notice of violation, fraud, or misrepresentation.

     (e) No eligible business that receives a qualified investment under this chapter, or any

affiliates of the eligible business, may directly or indirectly:

     (1) Own or have the right to acquire an ownership interest in a small business development

fund or member or affiliate of a small business development fund, including, but not limited to, a

holder of a capital investment issued by the small business development fund; or

     (2) Loan to or invest in a small business development fund or member or affiliate of a small

business development fund, including, but not limited to, a holder of a capital investment issued by

a small business development fund, where the proceeds of the loan or investment are directly or

indirectly used to fund or refinance the purchase of a capital investment under this chapter.

     (ef) On or after the sixth anniversary of the initial credit allowance date, a small business

development fund may apply to the corporation to exit the program and no longer be subject to

regulation under this chapter. The corporation shall respond to the exit application within thirty

(30) days of receipt. In evaluating the exit application, the fact that no credits have been recaptured

and that the small business development fund has not received a notice of recapture that has not

been cured pursuant to subsection (c) of this section shall be sufficient evidence to prove that the

small business development fund is eligible for exit. The corporation shall not unreasonably deny

an exit application submitted under this subsection. If the exit application is denied, the notice shall

include the reasons for the determination.

     (fg) If the number of jobs created or retained by the eligible businesses that received

qualified investments from the small business development fund, calculated pursuant to reports

filed by the small business development fund pursuant to § 42-64.33-7, is:

(1) Less than sixty percent (60%) of the amount projected in the approved small business

development fund's business plan filed as part of its application for certification under § 42-64.33-

4, then the state shall receive thirty percent (30%) of any distribution or payment to an equity or

debt holder in an approved small business development fund made after its exit from the program

in excess of eligible distributions; or

(2) Greater than sixty percent (60%) but less than one hundred percent (100%) of the amount

projected in the approved small business development fund's business plan filed as part of its

application for certification under § 42-64.33-4, then the state shall receive fifteen percent (15%)

of any distribution or payment to an equity or debt holder in an approved small business

development fund made after its exit from the program in excess of eligible distributions.

     (gh) At the time a small business development fund applies to the corporation to exit the

program, it shall calculate the aggregate internal rate of return of its qualified investments. If the

small business development fund's aggregate internal rate of return on its qualified investments at

exit exceeds ten percent (10%), then, after eligible distributions, the state shall receive ten percent

(10%) of any distribution or payment in excess of the aggregate ten percent (10%) internal rate of

return to an equity or debtholder in an approved small business development fund.

     (hi) The corporation shall not revoke a tax credit certificate after the small business

development fund's exit from the program.

     42-64.33-9. Rules and regulations.

The corporation and division of taxation may issue reasonable rules and regulations, consistent

with this chapter, as are necessary to carry out the intent and purpose and implementation of the

responsibilities under this chapter.

     The corporation in consultation with the division of taxation shall promulgate and adopt

rules and regulations pursuant to § 42-35-3 of the general laws, as are necessary to implement this

chapter, including, but not limited to: the determination of additional limits; the promulgation of

procedures and forms necessary to apply for a tax credit, including the enumeration of the

certification procedures; the promulgation of procedures and forms relating to the issuance of tax

credit certificates and assignment of credits; and provisions for tax credit applicants to be charged

ongoing service fees, to cover the administrative costs related to the tax credit. Further, the division

of taxation, in consultation with the corporation, may issue rules and regulations for filing,

claiming, and applying the credit in the method and manner to be prescribed by the tax

administrator. 

     42-64.33-10. Program integrity.

     Program integrity being of paramount importance, the corporation shall establish

procedures to ensure ongoing compliance with the terms and conditions of the program established

herein, including procedures to safeguard the expenditure of public funds and to ensure that the

funds further the objectives of the program.

     SECTION 7. Section 44-1-7 of the General Laws in Chapter 44-1 entitled "State Tax

Officials" is hereby amended to read as follows:

     44-1-7. Interest on delinquent payments.

     (a) Whenever the full amount of any state tax or any portion or deficiency, as finally

determined by the tax administrator, has not been paid on the date when it is due and payable,

whether the time has been extended or not, there shall be added as part of the tax or portion or

deficiency interest at the rate as determined in accordance with subsection (b) of this section,

notwithstanding any general or specific statute to the contrary.

     (b) Each January 1 the tax administrator shall compute the rate of interest to be in effect

for that calendar year by adding two percent (2%) to the prime rate, which was in effect on October

1 of the preceding year, except:

     (1) Before January 1, 2023, iIn no event shall the rate of interest exceed twenty-one percent

(21%) per annum nor be less than eighteen percent (18%) per annum;.

     (2) On and after January 1, 2023, in no event shall the rate of interest exceed twenty-one

percent (21%) per annum nor be less than twelve percent (12%) per annum except:

     (A) for trust fund taxes as established by §§ 44-19-35 and 44-30-76, in no event shall the

rate of interest exceed twenty-one percent (21%) per annum nor be less than eighteen percent (18%)

per annum.

     (c) "Prime rate" as used in subsection (b) of this section means the predominant prime rate

quoted by commercial banks to large businesses as determined by the board of governors of the

Federal Reserve System.

     (d) Notwithstanding any provisions of the general laws to the contrary, the tax

administrator shall waive interest and penalty on the taxable portion of each Paycheck Protection

Program loan taxed pursuant to §§ 44-11-11(a)(1)(iv), 44-14-11, and 44-30-12(b)(8) and forgiven

during tax year 2020 provided that the tax on that portion is paid in full on or before March 31,

2022. The tax administrator shall make available suitable forms with instructions for making tax

payments on the taxable portion of such forgiven Paycheck Protection Program loans.

     SECTION 8. Chapter 44-1 of the General Laws entitled "State Tax Officials" is hereby

amended by adding thereto the following section:

     44-1-41. Taxpayer Steward.

     (a) There is hereby created within the division of taxation of the department of revenue, a

taxpayer steward to:

     (1) Coordinate the resolution of taxpayer complaints and problems, if so requested by a

taxpayer or the taxpayer’s duly authorized representative;

     (2) Provide recommendations to the division of taxation for informational publications and

recommended taxpayer and division education programs needed to reduce or eliminate errors or

improve voluntary taxpayer compliance;

     (3) Provide recommendations to the division of taxation for simplification or other

improvements needed in tax laws, regulations, forms, systems, and procedures to promote better

understanding and voluntary compliance by taxpayers.

     (b) By October 1, 2023, and each year thereafter, the taxpayer steward shall prepare and

submit a report to the tax administrator and the director of the department of revenue summarizing

the activities of the steward during the immediately preceding fiscal year, describing any

recommendations made pursuant to subsections (2) and (3) of this section, including the progress

in implementing such recommendations, and providing such other information as the division

deems appropriate relating to the rights of taxpayers of this state.

     SECTION 9. Section 44-3-3 of the General Laws in Chapter 44-3 entitled “Property

Subject to Taxation” is hereby amended to read as follows:

     44-3-3. Property exempt. [Effective January 1, 2022.]

     (a) The following property is exempt from taxation:

     (1) Property belonging to the state, except as provided in § 44-4-4.1;

     (2) Lands ceded or belonging to the United States;

     (3) Bonds and other securities issued and exempted from taxation by the government of

the United States or of this state;

     (4) Real estate, used exclusively for military purposes, owned by chartered or incorporated

organizations approved by the adjutant general and composed of members of the national guard,

the naval militia, or the independent, chartered-military organizations;

     (5) Buildings for free public schools, buildings for religious worship, and the land upon

which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so

far as the buildings and land are occupied and used exclusively for religious or educational

purposes;

     (6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or

the minimum lot size for zone in which the dwelling house is located, whichever is the greater,

owned by, or held in trust for, any religious organization and actually used by its officiating clergy;

provided, further, that in the town of Charlestown, where the property previously described in this

paragraph is exempt in total, along with dwelling houses and the land on which they stand in

Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling

house is located, whichever is the greater, owned by, or held in trust for, any religious organization

and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its

religious order;

     (7) Intangible personal property owned by, or held in trust for, any religious or charitable

organization, if the principal or income is used or appropriated for religious or charitable purposes;

     (8) Buildings and personal estate owned by any corporation used for a school, academy, or

seminary of learning, and of any incorporated public charitable institution, and the land upon which

the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far

as they are used exclusively for educational purposes, but no property or estate whatever is hereafter

exempt from taxation in any case where any part of its income or profits, or of the business carried

on there, is divided among its owners or stockholders; provided, however, that unless any private

nonprofit corporation organized as a college or university located in the town of Smithfield reaches

a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the

actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said

corporation commencing March 1, 2014;

     (9) Estates, persons, and families of the president and professors for the time being of

Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer's

estate, person, and family included, but only to the extent that any person had claimed and utilized

the exemption prior to, and for a period ending, either on or after December 31, 1996;

     (10) Property especially exempt by charter unless the exemption has been waived in whole

or in part;

     (11) Lots of land exclusively for burial grounds;

     (12) Property, real and personal, held for, or by, an incorporated library, society, or any

free public library, or any free public library society, so far as the property is held exclusively for

library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor

generally, or for a nonprofit hospital for the sick or disabled;

     (13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated

organizations of veterans of any war in which the United States has been engaged, the parent body

of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars

($400,000) if actually used and occupied by the association; provided, that the city council of the

city of Cranston may by ordinance exempt the real or personal estate as previously described in

this subdivision located within the city of Cranston to the extent of five hundred thousand dollars

($500,000);

     (14) Property, real and personal, held for, or by, the fraternal corporation, association, or

body created to build and maintain a building or buildings for its meetings or the meetings of the

general assembly of its members, or subordinate bodies of the fraternity, and for the

accommodation of other fraternal bodies or associations, the entire net income of which real and

personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or

asylums, a home or homes, a school or schools, for the free education or relief of the members of

the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their

wives, widows, or orphans, and any fund given or held for the purpose of public education,

almshouses, and the land and buildings used in connection therewith;

     (15) Real estate and personal property of any incorporated volunteer fire engine company

or incorporated volunteer ambulance or rescue corps in active service;

     (16) The estate of any person who, in the judgment of the assessors, is unable from infirmity

or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax

shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption.

At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold

or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the

lien immediately becomes due and payable; any person claiming the exemption aggrieved by an

adverse decision of an assessor shall appeal the decision to the local board of tax review and

thereafter according to the provisions of § 44-5-26;

     (17) Household furniture and family stores of a housekeeper in the whole, including

clothing, bedding, and other white goods, books, and all other tangible personal property items that

are common to the normal household;

     (18) Improvements made to any real property to provide a shelter and fallout protection

from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that

the improvements meet applicable standards for shelter construction established, from time to time,

by the Rhode Island emergency management agency. The improvements are deemed to comply

with the provisions of any building code or ordinance with respect to the materials or the methods

of construction used and any shelter or its establishment is deemed to comply with the provisions

of any zoning code or ordinance;

     (19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator;

     (20) Manufacturer's inventory.

     (i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to be

a manufacturer within a city or town within this state if that person uses any premises, room, or

place in it primarily for the purpose of transforming raw materials into a finished product for trade

through any or all of the following operations: adapting, altering, finishing, making, and

ornamenting; provided, that public utilities; non-regulated power producers commencing

commercial operation by selling electricity at retail or taking title to generating facilities on or after

July 1, 1997; building and construction contractors; warehousing operations, including distribution

bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing

or distribution of raw materials, such as alteration of stock for the convenience of a customer; are

excluded from this definition;

     (ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term "manufacturer's

inventory," or any similar term, means and includes the manufacturer's raw materials, the

manufacturer's work in process, and finished products manufactured by the manufacturer in this

state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested;

provided, that the term does not include any finished products held by the manufacturer in any retail

store or other similar selling place operated by the manufacturer whether or not the retail

establishment is located in the same building in which the manufacturer operates the manufacturing

plant;

     (iii) For the purpose of § 44-11-2, a "manufacturer" is a person whose principal business

in this state consists of transforming raw materials into a finished product for trade through any or

all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be

principally engaged if the gross receipts that person derived from the manufacturing operations in

this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than

fifty percent (50%) of the total gross receipts that person derived from all the business activities in

which that person engaged in this state during the taxable year. For the purpose of computing the

percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished

products manufactured by the manufacturer in this state, even though the manufacturer's store or

other selling place may be at a different location from the location of the manufacturer's

manufacturing plant in this state, are deemed to have been derived from manufacturing;

     (iv) Within the meaning of the preceding paragraphs of this subdivision, the term

"manufacturer" also includes persons who are principally engaged in any of the general activities

coded and listed as establishments engaged in manufacturing in the Standard Industrial

Classification Manual prepared by the Technical Committee on Industrial Classification, Office of

Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as

revised from time to time, but eliminating as manufacturers those persons, who, because of their

limited type of manufacturing activities, are classified in the manual as falling within the trade

rather than an industrial classification of manufacturers. Among those thus eliminated, and

accordingly also excluded as manufacturers within the meaning of this paragraph, are persons

primarily engaged in selling, to the general public, products produced on the premises from which

they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and

custom tailors, except, that a person who manufactures bakery products for sale primarily for home

delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are

operated by the person, is a manufacturer within the meaning of this paragraph;

     (v) The term "Person" means and includes, as appropriate, a person, partnership, or

corporation; and

     (vi) The department of revenue shall provide to the local assessors any assistance that is

necessary in determining the proper application of the definitions in this subdivision;

     (21) Real and tangible personal property acquired to provide a treatment facility used

primarily to control the pollution or contamination of the waters or the air of the state, as defined

in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed,

reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or

standards for the control of water or air pollution or contamination, and certified as approved in an

order entered by the director of environmental management. The property is exempt as long as it is

operated properly in compliance with the order of approval of the director of environmental

management; provided, that any grant of the exemption by the director of environmental

management in excess of ten (10) years is approved by the city or town in which the property is

situated. This provision applies only to water and air pollution control properties and facilities

installed for the treatment of waste waters and air contaminants resulting from industrial

processing; furthermore, it applies only to water or air pollution control properties and facilities

placed in operation for the first time after April 13, 1970;

     (22) Manufacturing machinery and equipment acquired or used by a manufacturer after

December 31, 1974. Manufacturing machinery and equipment is defined as:

     (i) Machinery and equipment used exclusively in the actual manufacture or conversion of

raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision

(20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and

development or for quality assurance of its manufactured products;

     (ii) Machinery and equipment that is partially used in the actual manufacture or conversion

of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision

(20), and machinery, fixtures, and equipment used by a manufacturer for research and development

or for quality assurance of its manufactured products, to the extent to which the machinery and

equipment is used for the manufacturing processes, research and development, or quality assurance.

In the instances where machinery and equipment is used in both manufacturing and/or research and

development and/or quality assurance activities and non-manufacturing activities, the assessment

on machinery and equipment is prorated by applying the percentage of usage of the equipment for

the manufacturing, research and development, and quality-assurance activity to the value of the

machinery and equipment for purposes of taxation, and the portion of the value used for

manufacturing, research and development, and quality assurance is exempt from taxation. The

burden of demonstrating this percentage usage of machinery and equipment for manufacturing and

for research and development and/or quality assurance of its manufactured products rests with the

manufacturer; and

     (iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was

purchased after July 1, 1997; provided that the city or town council of the city or town in which the

machinery and equipment is located adopts an ordinance exempting the machinery and equipment

from taxation. For purposes of this subsection, city councils and town councils of any municipality

may, by ordinance, wholly or partially exempt from taxation the machinery and equipment

discussed in this subsection for the period of time established in the ordinance and may, by

ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any

exemption permitted under this section; provided, that the ordinance does not apply to any

machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates

from a city or town in this state to another city or town in the state;

     (23) Precious metal bullion, meaning any elementary metal that has been put through a

process of melting or refining, and that is in a state or condition that its value depends upon its

content and not its form. The term does not include fabricated precious metal that has been

processed or manufactured for some one or more specific and customary industrial, professional,

or artistic uses;

     (24) Hydroelectric power-generation equipment, which includes, but is not limited to,

turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers,

protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The

hydroelectric power-generation equipment must have been purchased after July 1, 1979, and

acquired or used by a person or corporation who or that owns or leases a dam and utilizes the

equipment to generate hydroelectric power;

     (25) Subject to authorization by formal action of the council of any city or town, any real

or personal property owned by, held in trust for, or leased to an organization incorporated under

chapter 6 of title 7, as amended, or an organization meeting the definition of "charitable trust" set

out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of

another state or the District of Columbia, the purpose of which is the conserving of open space, as

that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively

for the purposes of the organization;

     (26) Tangible personal property, the primary function of which is the recycling, reuse, or

recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from,

or the treatment of "hazardous wastes," as defined in § 23-19.1-4, where the "hazardous wastes"

are generated primarily by the same taxpayer and where the personal property is located at, in, or

adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order

from the director of the department of environmental management certifying that the tangible

personal property has this function, which order effects a conclusive presumption that the tangible

personal property qualifies for the exemption under this subdivision. If any information relating to

secret processes or methods of manufacture, production, or treatment is disclosed to the department

of environmental management only to procure an order, and is a "trade secret" as defined in § 28-

21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is

otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23;

     (27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has

been paid;

     (28) Real and personal property of the Providence Performing Arts Center, a non-business

corporation as of December 31, 1986;

     (29) Tangible personal property owned by, and used exclusively for the purposes of, any

religious organization located in the city of Cranston;

     (30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit

corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability

company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA

Building;

     (31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-

for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited

liability company that is formed in connection with, or to facilitate the acquisition of, the properties

designated as the Meeting Street National Center of Excellence on Eddy Street in Providence,

Rhode Island;

     (32) The buildings, personal property, and land upon which the buildings stand, located on

Pomham Island, East Providence, currently identified as Assessor's Map 211, Block 01, Parcel

001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and

is located approximately eight hundred sixty feet (860′), more or less, from the shore, and limited

exclusively to these said buildings, personal estate and land, provided that said property is owned

by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used

exclusively for a lighthouse;

     (33) The Stadium Theatre Performing Arts Centre building located in Monument Square,

Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by

the Stadium Theatre Foundation, a Rhode Island nonprofit corporation;

     (34) Real and tangible personal property of St. Mary Academy — Bay View, located in

East Providence, Rhode Island;

     (35) Real and personal property of East Bay Community Action Program and its

predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation

under § 501(c)(3) of the United States Internal Revenue Code;

     (36) Real and personal property located within the city of East Providence of the Columbus

Club of East Providence, a Rhode Island charitable nonprofit corporation;

     (37) Real and personal property located within the city of East Providence of the Columbus

Club of Barrington, a Rhode Island charitable nonprofit corporation;

     (38) Real and personal property located within the city of East Providence of Lodge 2337

BPO Elks, a Rhode Island nonprofit corporation;

     (39) Real and personal property located within the city of East Providence of the St.

Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation;

     (40) Real and personal property located within the city of East Providence of the Trustees

of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island

nonprofit corporation;

     (41) Real and personal property located on the first floor of 90 Leonard Avenue within the

city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation;

     (42) Real and personal property located within the city of East Providence of the Cape

Verdean Museum Exhibit, a Rhode Island nonprofit corporation;

     (43) The real and personal property owned by a qualified 501(c)(3) organization that is

affiliated and in good standing with a national, congressionally chartered organization and thereby

adheres to that organization's standards and provides activities designed for recreational,

educational, and character building purposes for children from ages six (6) years to seventeen (17)

years;

     (44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music

School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3)

of the United States Internal Revenue Code;

     (45) The real and personal property located within the town of West Warwick at 211

Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven

hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East

Greenwich, a Rhode Island nonprofit corporation;

     (46) Real and personal property of the Comprehensive Community Action Program, a

qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

     (47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of

the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation;

     (48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and

associated equipment used therewith in service after December 31, 2015;

     (49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer,

as defined in subsection (a) of this section, shall be exempt from taxation in accordance with

subsection (a) of this section;

     (50) Real and personal property located at 415 Tower Hill Road within the town of North

Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under §

501(c)(3) of the United States Internal Revenue Code;

     (51) As an effort to promote business growth, tangible business or personal property, in

whole or in part, within the town of Charlestown's community limits, subject to authorization by

formal action of the town council of the town of Charlestown;

     (52) All real and personal property located at 1300 Frenchtown Road, within the town of

East Greenwich, identified as assessor's map 027, plat 019, lot 071, and known as the New England

Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the

United States Internal Revenue Code;

     (53) Real and tangible personal property of Mount Saint Charles Academy located within

the city of Woonsocket, specifically identified as the following assessor's plats and lots: Logee

Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310;

Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47;

     (54) Real and tangible personal property of Steere House, a Rhode Island nonprofit

corporation, located in Providence, Rhode Island;

     (55) Real and personal property located within the town of West Warwick of Tides Family

Services, Inc., a Rhode Island nonprofit corporation;

     (56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit

corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444;

     (57) Real and personal property located within the town of Middletown of Lucy's Hearth,

a Rhode Island nonprofit corporation;

     (58) Real and tangible personal property of Habitat for Humanity of Rhode Island—

Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode

Island;

     (59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit

corporation, located in the town of West Warwick at 1249 Main Street;

     (60) Real and personal property located at 321 Main Street, within the town of South

Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under §

501(c)(3) of the United States Internal Revenue Code;

     (61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit §

501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city

council of Pawtucket may from time to time determine;

     (62) Real and personal property of North Kingstown, Exeter Animal Protection League,

Inc., dba "Pet Refuge," 500 Stony Lane, a Rhode Island nonprofit corporation, located in North

Kingstown, Rhode Island;

     (63) Real and personal property located within the city of East Providence of Foster

Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable

nonprofit corporation;

     (64) Real and personal property located at 54 Kelly Avenue within the town of East

Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit

corporation;

     (65) Real and tangible personal property of Providence Country Day School, a Rhode

Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat

406, block 6, lot 6, and plat 506, block 1, lot 8;

     (66) As an effort to promote business growth, tangible business or personal property, in

whole or in part, within the town of Bristol's community limits, subject to authorization by formal

action of the town council of the town of Bristol;

     (67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode

Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city

of East Providence;

     (68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt

corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North

Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat

108, lot 83;

     (69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La

Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode

Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor

for the city of Providence comprising approximately 26.08 acres of land along with all buildings

and improvements that have been or may be made;

     (70) Real and tangible personal property of The Providence Community Health Centers,

Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island; and

     (71) In the city of Central Falls and the city of Pawtucket, real property and tangible

personal property located on or in the premise acquired or leased by a railroad entity and for the

purpose of providing boarding and disembarking of railroad passengers and the supporting

passenger railroad operations and services. For the purpose of this section, a railroad entity shall be

any incorporated entity that has been duly authorized by the Rhode Island public utilities

commission to provide passenger railroad services.

     (b) Except as provided below, when a city or town taxes a for-profit hospital facility, the

value of its real property shall be the value determined by the most recent full revaluation or

statistical property update performed by the city or town; provided, however, in the year a nonprofit

hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit

hospital facility is initially established, the value of the real property and personal property of the

for-profit hospital facility shall be determined by a valuation performed by the assessor for the

purpose of determining an initial assessed value of real and personal property, not previously taxed

by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right

of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with

a direct appeal from an adverse decision to the Rhode Island superior court business calendar.

     A "for-profit hospital facility" includes all real and personal property affiliated with any

hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23.

Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit

hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to

stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise

becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in

that year only the amount levied by the city or town and/or the amount payable under the

stabilization agreement for that year related to the for-profit hospital facility shall not be counted

towards determining the maximum tax levy permitted under § 44-5-2.

     (c) Notwithstanding any other provision of law to the contrary, in an effort to provide relief

for businesses, including small businesses, and to promote economic development, a city, town, or

fire district may establish an exemption for tangible personal property within its geographic limits

by formal action of the appropriate governing body within the city, town, or fire district, which

exemptions shall be uniformly applied and in compliance with local tax classification requirements.

Exemptions established pursuant to this subsection shall conform to the requirements of § 44-5-

12.2.

     SECTION 10. Chapter 44-5 of the General Laws entitled " Levy and Assessment of Local

Taxes" is hereby amended by adding thereto the following sections:

     44-5-11.16. Division of Municipal Finance Classification Exemption Authority

     Notwithstanding any other provision of law to the contrary, the Division of Municipal

Finance (Division) within the Department of Revenue shall have the authority to grant a one-year

exemption to any city or town authorized to have a property tax classification structure under this

chapter, where in the absence of such an exemption, the city or town would not be in compliance

with its applicable tax classification structure. Any city or town seeking such an exemption shall

provide the Division with any documentation that the Division deems necessary to grant an

exemption. Such exemption, if approved by the Division, shall be limited to one year. The city or

town, if granted such an exemption, shall be required to either have applicable state legislation

approved amending the specific section of law for which the exemption was sought or adjust its

class tax rates so that the city or town is in compliance for its next fiscal year.

     44-5-12.2. Tangible personal property exemption-Tax rate cap.

     Notwithstanding any other provision of law to the contrary, the tax rate for the class of

property that includes tangible personal property for any city, town, or fire district that also

establishes a tangible personal property assessment exemption, pursuant to subsections (a)(51),

(a)(66), or (c) of § 44-3-3, § 44-3-47, § 44-3-65, or any other provision of law that enables a city,

town, or fire district to establish a tangible personal property assessment exemption, shall be capped

at the tax rate in effect for the assessment date immediately preceding the assessment date on which

the exemption takes effect or the assessment date immediately following the effective date of this

section, whichever is later.

     SECTION 11. Section 44-11-2 of the General Laws in Chapter 44-11 entitled "Business

Corporation Tax" is hereby amended to read as follows:

     44-11-2 Imposition of Tax.

     (a) Each corporation shall annually pay to the state a tax equal to nine percent (9%) of net

income, as defined in § 44-11-11, qualified in § 44-11-12, and apportioned to this state as provided

in §§ 44-11-13 — 44-11-15, for the taxable year. For tax years beginning on or after January 1,

2015, each corporation shall annually pay to the state a tax equal to seven percent (7.0%) of net

income, as defined in § 44-11-13 — 44-11-15, for the taxable year.

     (b) A corporation shall pay the amount of any tax as computed in accordance with

subsection (a) after deducting from "net income," as used in this section, fifty percent (50%) of the

excess of capital gains over capital losses realized during the taxable year, if for the taxable year:

     (1) The corporation is engaged in buying, selling, dealing in, or holding securities on its

own behalf and not as a broker, underwriter, or distributor;

     (2) Its gross receipts derived from these activities during the taxable year amounted to at

least ninety percent (90%) of its total gross receipts derived from all of its activities during the year.

"Gross receipts" means all receipts, whether in the form of money, credits, or other valuable

consideration, received during the taxable year in connection with the conduct of the taxpayer's

activities.

     (c) A corporation shall not pay the amount of the tax computed on the basis of its net

income under subsection (a), but shall annually pay to the state a tax equal to ten cents ($.10) for

each one hundred dollars ($100) of gross income for the taxable year or a tax of one hundred dollars

($100), whichever tax shall be the greater, if for the taxable year the corporation is either a "personal

holding company" registered under the federal Investment Company Act of 1940, 15 U.S.C. § 80a-

1 et seq., "regulated investment company," or a "real estate investment trust" as defined in the

federal income tax law applicable to the taxable year. "Gross income" means gross income as

defined in the federal income tax law applicable to the taxable year, plus:

     (1) Any interest not included in the federal gross income; minus

     (2) Interest on obligations of the United States or its possessions, and other interest exempt

from taxation by this state; and minus

     (3) Fifty percent (50%) of the excess of capital gains over capital losses realized during the

taxable year.

     (d) (1) A small business corporation having an election in effect under subchapter S, 26

U.S.C. § 1361 et seq., shall not be subject to the Rhode Island income tax on corporations, except

that the corporation shall be subject to the provisions of subsection (a), to the extent of the income

that is subjected to federal tax under subchapter S. Effective for tax years beginning on or after

January 1, 2015, a small business corporation having an election in effect under subchapter S, 26

U.S.C. § 1361 et seq., shall be subject to the minimum tax under § 44-11-2(e).

     (2) The shareholders of the corporation who are residents of Rhode Island shall include in

their income their proportionate share of the corporation's federal taxable income.

     (3) [Deleted by P.L. 2004, ch. 595, art. 29, § 1.]

     (4) [Deleted by P.L. 2004, ch. 595, art. 29, § 1.]

     (e) Minimum tax.  The tax imposed upon any corporation under this section, including a

small business corporation having an election in effect under subchapter S, 26 U.S.C. § 1361 et

seq., shall not be less than four hundred fifty dollars ($450). For tax years beginning on or after

January 1, 2017, the tax imposed shall not be less than four hundred dollars ($400). For tax years

beginning on or after January 1, 2023, the tax imposed shall not be less than three hundred seventy-

five dollars ($375.00).

     SECTION 12. Section 44-18-30 of the General Laws in Chapter 44-18 entitled "Sales and

Use Taxes — Liability and Computation" is hereby amended to read as follows:

     44-18-30. Gross receipts exempt from sales and use taxes.

     There are exempted from the taxes imposed by this chapter the following gross receipts:

     (1) Sales and uses beyond constitutional power of state. From the sale and from the storage,

use, or other consumption in this state of tangible personal property the gross receipts from the sale

of which, or the storage, use, or other consumption of which, this state is prohibited from taxing

under the Constitution of the United States or under the constitution of this state.

     (2) Newspapers.

     (i) From the sale and from the storage, use, or other consumption in this state of any

newspaper.

     (ii) "Newspaper" means an unbound publication printed on newsprint that contains news,

editorial comment, opinions, features, advertising matter, and other matters of public interest.

     (iii) "Newspaper" does not include a magazine, handbill, circular, flyer, sales catalog, or

similar item unless the item is printed for, and distributed as, a part of a newspaper.

     (3) School meals. From the sale and from the storage, use, or other consumption in this

state of meals served by public, private, or parochial schools, school districts, colleges, universities,

student organizations, and parent-teacher associations to the students or teachers of a school,

college, or university whether the meals are served by the educational institutions or by a food

service or management entity under contract to the educational institutions.

     (4) Containers.

     (i) From the sale and from the storage, use, or other consumption in this state of:

     (A) Non-returnable containers, including boxes, paper bags, and wrapping materials that

are biodegradable and all bags and wrapping materials utilized in the medical and healing arts,

when sold without the contents to persons who place the contents in the container and sell the

contents with the container.

     (B) Containers when sold with the contents if the sale price of the contents is not required

to be included in the measure of the taxes imposed by this chapter.

     (C) Returnable containers when sold with the contents in connection with a retail sale of

the contents or when resold for refilling.

     (D) Keg and barrel containers, whether returnable or not, when sold to alcoholic beverage

producers who place the alcoholic beverages in the containers.

     (ii) As used in this subdivision, the term "returnable containers" means containers of a kind

customarily returned by the buyer of the contents for reuse. All other containers are "non-returnable

containers."

     (5) (i) Charitable, educational, and religious organizations. From the sale to, as in defined

in this section, and from the storage, use, and other consumption in this state, or any other state of

the United States of America, of tangible personal property by hospitals not operated for a profit;

"educational institutions" as defined in subdivision (18) not operated for a profit; churches,

orphanages, and other institutions or organizations operated exclusively for religious or charitable

purposes; interest-free loan associations not operated for profit; nonprofit, organized sporting

leagues and associations and bands for boys and girls under the age of nineteen (19) years; the

following vocational student organizations that are state chapters of national vocational student

organizations: Distributive Education Clubs of America (DECA); Future Business Leaders of

America, Phi Beta Lambda (FBLA/PBL); Future Farmers of America (FFA); Future Homemakers