Title 44
Taxation

Chapter 71
Low-Income Housing Tax Credits

R.I. Gen. Laws § 44-71-4

§ 44-71-4. Establishment of Rhode Island low-income housing tax credit program.

The Rhode Island low-income housing tax credit program is hereby established as a program under the jurisdiction and administration of the department. The program may provide tax credits for a period of five (5) years to applicants that are competitively selected and that meet the requirements of this chapter. The department shall not obligate Rhode Island low-income housing tax credits that cumulatively total in excess of thirty million dollars ($30,000,000) in any fiscal year.

History of Section.
P.L. 2023, ch. 79, art. 6, § 5, effective June 16, 2023.