UPDATE: Licensing and enforcement of ENDS products On December 19, 2024, the United States District Court for the District of Rhode Island denied an injunction sought by plaintiffs to enjoin the flavored ENDS ban. At this time, the flavored ENDS ban will be enforceable on its effective date of January 1, 2025.Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.
Credit Programs Rhode Island statutes require the RI Division of Taxation to publish various reports on certain Tax Credit Programs. RI Commerce Corporation The RI Commerce Corporation is required to conduct and provide and Impact Analysis Statement before approving a company for incentives. For a list and copies of the Impact Analysis Statements, click here. Economic Development Corporation The Economic Development Corporation was required to conduct and provide and Impact Analysis Statement before approving a company for incentives. For a list and copies of the Impact Analysis Statements, click here. Historic Preservation Tax Credits 2013 Pursuant to R.I. Gen. Laws § 44-33.6-9(b) the RI Division of Taxation is required to post any agreements or contracts entered into under this program by the Tax Division, the RI Historical Preservation & Heritage Commission, or the RI Commerce Corporation, as well as summary information about the Projects being rehabilitated under this program. For a list and copies of the Agreements and to view the reports, click here. Jobs Development Act The Economic Development Corporation was required to conduct and provide and Impact Analysis Statement before approving a company for incentives. For a list and copies of the Impact Analysis Statements, click here. Motion Picture Production Company Tax Credit Pursuant to R.I. Gen. Laws §§ 44-31.2-6.1 and 44-31.3-2(e) the RI Film & TV Office is required to conduct and provide an Impact Analysis Statement prior to approving incentives for either a motion picture production company or a musical and theatrical production company. That analysis is required to be provided to the RI Division of Taxation and posted on the Tax Division's website. For a list and copies of the Impact Analysis Statements, click here. Tax Credits for Contributions to Scholarship Organizations The RI Division of Taxation runs a tax credit program in pursuant to R.I. Gen. Laws § 44-62. For program information including requirements, applications and certification process, click here.