§ 44-46-1 - Adult education tax credit.
SECTION 44-46-1
§ 44-46-1 Adult education tax credit.– A taxpayer who is an employer shall be allowed a credit, to be computed asprovided in this chapter, against the tax imposed by chapters 11, 13, 14, 15,17 and 30 of this title. The amount of the credit shall be fifty percent (50%)of the costs incurred solely and directly for non-worksite or worksite-basedadult education programs as defined in § 44-46-2.