A qualifying employer shall be allowed a credit against the tax imposed by chapters 11, 13, (except for § 44-13-13), 14, 17 and 30 of title 44 in the manner set forth in this chapter for the qualifying expenses of offering training and/or retraining to qualifying employees.
History of Section.
P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.