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Elective Deduction for Research and Development Facilities
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Rhode Island General Laws
Taxation
Elective Deduction for Research and Development Facilities
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Section
44-32-1
Elective deduction against allocated entire net income.
Section
44-32-2
Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994.
Section
44-32-3
Credit for qualified research expenses.