Rhode Island Statutes

§ 44-55-8 — § 44-55-8. Adding back the domestic production activities deduction.

Rhode Island·Title 44 Taxation·Ch. 44-55 Tax Incentives for Employers

§ 44-55-8. Adding back the domestic production activities deduction.

All corporations doing business in the state of Rhode Island shall add back into their taxable income any amount deducted under the federal "domestic production deductionâ€� of the internal revenue code 26 U.S.C. § 199. State tax forms shall be changed if needed in order to comply with this section.

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Related

§ 199
26 U.S.C. § 199

Legislative History

P.L. 2013, ch. 144, art. 9, § 2; P.L. 2014, ch. 528, § 66.

Nearby Sections

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