§ 42-64.6-5 - Deduction.
SECTION 42-64.6-5
§ 42-64.6-5 Deduction. – A qualifying employer shall be denied a deduction for any expenses used todetermine a credit, which was allowed under this chapter. If the credit issubsequently recaptured, or if the expenses attributable to the program exceedthe amount on which the credit is allowed, a deduction shall be allowed in thetaxable year in which the expense is recaptured, or paid or incurred.