Rhode Island General Laws > Chapter 44-47 – Adult and Child Day Care Assistance and Development Tax Credit
Current as of: 2023 | Check for updates
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Other versions
| § 44-47-1 | Tax credit |
| § 44-47-2 | “Amount expended” defined |
| § 44-47-3 | Limitation on credit – Carry over |
| § 44-47-4 | Administration |
Terms Used In Rhode Island General Laws > Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit
- amount expended: means the actual sums of money spent, or the cost or other basis for federal tax purposes of real or tangible personal property donated or dedicated to the establishment of a child day care center. See Rhode Island General Laws 44-47-2
- Dependent: A person dependent for support upon another.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.