Rhode Island § 44-42-3 § 44-42-3. Definitions.

Rhode Island Statutes

§ 44-42-3 — § 44-42-3. Definitions.

Rhode Island § 44-42-3

Title 44Taxation

Ch. 44-42Education Assistance and Development Tax Credit

This text of Rhode Island § 44-42-3 (§ 44-42-3. Definitions.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-42-3 (2026).

Text

§ 44-42-3. Definitions.
Within the meaning of this chapter:
(1) "Institution of higher educationâ€� means an educational organization which is described
            in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization described in 26 U.S.C. § 501(c)(3) which is organized and operated for the exclusive benefit of the institution; and
         
(2) "Scientific research or educationâ€� means research or education in engineering or engineering
            technologies, the physical and biological sciences, computer science and technologies,
            ma

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§ 44-42-3. Definitions.

Within the meaning of this chapter:

(1) "Institution of higher educationâ€� means an educational organization which is described in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization described in 26 U.S.C. § 501(c)(3) which is organized and operated for the exclusive benefit of the institution; and

(2) "Scientific research or educationâ€� means research or education in engineering or engineering technologies, the physical and biological sciences, computer science and technologies, mathematics, and electronic and automated medical and industrial equipment and instrument operations.