97-S 0655A
Approved Jul. 3, 1997


It is enacted by the General Assembly as follows:

SECTION 1. Title 44 of the General Laws entitled "TAXATION" is hereby amended by adding thereto the following chapter:


{ADD 44-54-1. Tax credit. -- ADD} {ADD (a) A small business taxpayer that pays for or incurs expenses to provide access to persons with disabilities shall be allowed a credit, to be computed against the tax imposed by chapters 11 and 13 of this title. The expenses must be paid or incurred to enable the small business to comply with federal or state laws protecting the rights of persons with disabilities. The credit is equal to ten percent (10%) of the total amount expended in the state of Rhode Island during the taxable year but in no event shall exceed the sum of one thousand dollars ($1,000) for: ADD}

{ADD (1) removing architectural, communication, physical, or transportation barriers; ADD}

{ADD (2) providing qualified interpreters or other effective methods of delivering aurally delivered materials to persons with hearing impairments; ADD}

{ADD (3) providing readers, tapes or other effective means of making visually delivered materials available to persons with visual impairments; ADD}

{ADD (4) providing job coaches or other effective methods of supporting workers with severe impairments in competitive employment; ADD}

{ADD (5) providing specialized transportation services to employees or customers with mobility impairments; ADD}

{ADD (6) buying or modifying equipment for persons with disabilities; and ADD}

{ADD (7) providing similar services, modifications, material or equipment for persons with disabilities; ADD}

{ADD (b) As used in this chapter, the following words shall have the following meanings: ADD}

{ADD (1) "small business" is one that for the preceding year had thirty (30) or fewer full-time employees, or had one million dollars ($1,000,000) or less in gross receipts. ADD}

{ADD (2) "full-time employee" is one employed at least thirty (30) hours a week for twenty (20) or more calendar weeks in the proceeding year. ADD}

{ADD (3) "federal or state laws protecting the rights of persons with disabilities" include but is not limited to the: Americans with Disabilities Act of 1990 as amended [42 USC 12100 et. seq.]; Title V of the Rehabilitation Act of 1973 as amended [29 USC 794]; Declaration of Certain Constitutional Rights and Principles -- Discrimination [RI Constitution Article 1 Section 2]; Discrimination Against Handicapped [section 42-87]; Open Meeting Handicapped Accessibility [section 42-46-13]; Access for Physically Handicapped [section 37-8-15]; and AIDS Discrimination Prohibited [section 23-6-22]. ADD}

{ADD (4) "amount expended" means the actual sum of money spent. ADD}

SECTION 2. This act shall take effect on January 1, 1998.

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