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art.009/12/009/11/009/10/009/9/009/8/009/7/009/6/009/5/009/4/009/3/009/2/009/1
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ARTICLE 9
RELATING TO ECONOMIC DEVELOPMENT

     SECTION 1. Section 21-27-1 of the Rhode Island General Laws in Chapter 21-27 entitled
"Sanitation in Food Establishments" is hereby amended to read as follows:
     21-27-1. Definitions.
     Unless otherwise specifically provided in this chapter, the following definitions apply to
this chapter:
     (1) "Approved" means approved by the director.
     (2) "Commissary" means a central processing establishment where food is prepared for
sale or service off the premises or by mobile vendor an operating base location to which a mobile
food establishment or transportation vehicle returns regularly for such things as food preparation,
food storage, vehicle and equipment cleaning, discharging liquid or solid wastes, refilling water
tanks and ice bins.
     (3) "Cottage food manufacture" means the production in accordance with the requirements
of § 21-27-6.2 of allowable foods for retail sale directly to the consumer in a residential kitchen or
a rented commercial kitchen licensed by the department.
     (4) "Cultural heritage education facility" means a facility for up to ten (10) individuals who,
for a fee, participate in the preparation and consumption of food, limited to an owner-occupied site
documented to be at least one hundred and fifty (150) years old and whose drinking water shall be
obtained from an approved source which that meets all of the requirements of chapter 46-13 of
title 46.
     (3) (5) "Department" means the department of health.
     (4) (6) "Director" means the director of health or the director's duly appointed agents.
     (5) (7) "Farmers market" means a market where two (2) or more farmers are selling produce
exclusively grown on their own farms on a retail basis to consumers. Excluded from this term is
any market where farmers or others are selling produce at wholesale and/or any market in which
any individual is selling produce not grown on his or her own farm.
     (6) (8) "Farm home food manufacture" means the production in accordance with the
requirements of § 21-27-6.1 of food for retail sale in a residential kitchen on a farm which that
produces agricultural products for human consumption and the operator of which is eligible for
exemption from the sales and use tax in accordance with § 44-18-30(32).
     (7) (9) "Food" means: (i) articles Articles used for food or drink for people or other
animals,; (ii) chewing Chewing gum,; and (iii) articles Articles used for components of any food
or drink article.
     (8) (10) "Food business" means and includes any establishment or place, whether fixed or
mobile, where food or ice is held, processed, manufactured, packaged, prepared, displayed, served,
transported, or sold.
     (9) (11) "Food service establishment" means any fixed or mobile restaurant, coffee shop,
cafeteria, short-order cafe, luncheonette, grill, tearoom, sandwich shop, soda fountain, tavern; bar,
cocktail lounge, night club, roadside stand, industrial feeding establishment, cultural heritage
education facility, private, public or nonprofit organization or institution routinely serving food,
catering kitchen, commissary or similar place in which food or drink is prepared for sale or for
service on the premises or elsewhere, and any other eating or drinking establishment or operation
where food is served or provided for the public with or without charge.
     (10) (12) "Mobile food service unit" means a unit that prepares and/or sells food products
for direct consumption.
     (13) "Operator" in relation to food vending machines means any person who by contract,
agreement, lease, rental, or ownership sells food from vending machines.
     (11) (14) "Person" means any individual, firm, co-partnership, association, or private or
municipal corporation.
     (12) (15) "Processor" means one who combines, handles, manufactures or prepares,
packages, and stores food products.
     (13) "Operator" in relation to food vending machines means any person who by contract,
agreement, lease, rental, or ownership sells food from vending machines.
     (14) (16) "Retail" means when eighty percent (80%) or more of sales are made directly to
consumers.
     (15) (17) "Retail peddler" means a food business which that sells meat, seafood, and dairy
products directly to the consumer, house to house, or in a neighborhood.
     (16) (18) "Roadside farmstand" means a stand or location adjacent to a farm where produce
grown only on that farm is sold at the time of harvest.
     (17) (19) "Vending machine site or location" means the room, enclosure, space, or area
where one or more vending machines are installed and/or operated.
     (18) (20) "Warehouse" means a place for the storage of dried, fresh, or frozen food or food
products, not including those areas associated within or directly part of a food service establishment
or retail market.
     (19) (21) "Wholesale" means when eighty percent (80%) or more of the business is for
resale purposes.
     (20) "Cultural heritage education facility" means a facility for up to ten (10) individuals
who, for a fee, participate in the preparation and consumption of food, limited to an owner-occupied
site documented to be at least one hundred fifty (150) years old and whose drinking water shall be
obtained from an approved source which meets all of the requirements of chapter 46-13.
     SECTION 2. Chapter 21-27 of the Rhode Island General Laws entitled "Sanitation in Food
Establishments" is hereby amended by adding thereto the following section:
     21-27-6.2. Cottage food manufacture.
     Notwithstanding the other provisions of this chapter, the department of health shall register
cottage food manufacture and the sale of the products of cottage food manufacture direct to
consumers whether by pickup or delivery within the state, provided that the requirements of this
section are met.
     (1) The cottage food products shall be produced in a kitchen that is on the premises of a
home and meets the standards for kitchens as provided for in minimum housing standards, adopted
pursuant to chapter 24.2 of title 45 and the Housing Maintenance and Occupancy Code, adopted
pursuant to chapter 24.3 of title 45, and in addition the kitchen shall:
     (i) Be equipped at minimum with either a two (2) compartment sink or a dishwasher that
reaches one hundred fifty (150) degrees Fahrenheit (150ºF) after the final rinse and drying cycle
and a one compartment sink;
     (ii) Have sufficient area or facilities, such as portable dish tubs and drain boards, for the
proper handling of soiled utensils prior to washing and of cleaned utensils after washing so as not
to interfere with safe food handling; equipment, utensils, and tableware shall be air dried;
     (iii) Have drain boards and food preparation surfaces that shall be of a nonabsorbent,
corrosion resistant material such as stainless steel, formica, or other chip resistant, nonpitted
surface;
     (iv) Have self-closing doors for bathrooms that open directly into the kitchen;
     (v) If the home is on private water supply, the water supply must be tested once per year;
     (vi) Notwithstanding this subsection, the cottage food products may also be produced in a
commercial kitchen licensed by the department and is leased or rented by the cottage food registrant
provided that a record be maintained as to the dates the commercial kitchen was used and that
ingredients used in the production of cottage foods are transported according to applicable food
safety standards and regulations promulgated by the department.
     (2) The cottage food products are prepared and produced ready for sale under the following
conditions:
     (i) Pets are kept out of food preparation and food storage areas at all times;
     (ii) Cooking facilities shall not be used for domestic food purposes while cottage food
products are being prepared;
     (iii) Garbage is placed and stored in impervious covered receptacles before it is removed
from the kitchen, which removal shall be at least once each day that the kitchen is used for cottage
food manufacture;
     (iv) Any laundry facilities which that may be in the kitchen shall not be used during cottage
food manufacture;
     (v) Recipe(s) for each cottage food product with all the ingredients and quantities listed,
and processing times and procedures, are maintained in the kitchen for review and inspection;
     (vi) An affixed label that contains:
     (A) Name, address, and telephone number;
     (B) The ingredients of the cottage food product, in descending order of predominance by
weight or volume;
     (C) Allergen information, as specified by federal and state labeling requirements, such as
milk, eggs, tree nuts, peanuts, wheat, and soybeans; and
     (D) The following statement printed in at least ten-point type in a clear and conspicuous
manner that provides contrast to the background label: "Made by a Cottage Food Business
Registrant that is not Subject to Routine Government Food Safety Inspection," unless products have
been prepared in a commercial kitchen licensed by the department.
     (3) Cottage food manufacture shall be limited to the production of baked goods that do not
require refrigeration or time/temperature control for safety, including but not limited to:
     (i) Double crust pies;
     (ii) Yeast breads;
     (iii) Biscuits, brownies, cookies, muffins; and
     (iv) Cakes that do not require refrigeration or temperature-controlled environment; and
     (v) Other goods as defined by the department.
     (4) Each cottage food manufacturer shall be registered with the department of health and
shall require a notarized affidavit of compliance, in any form that the department may require, from
the applicant that the requirements of this section have been met and the operation of the kitchen
shall be in conformity with the requirements of this section. Prior to the initial registration, each
cottage food manufacturer is required to successfully complete a Food Safety Manager Course, any
American Standards Institute approved food handler course, or any other course approved by the
department. A certificate of registration shall be issued by the department upon the payment of a
fee as set forth in § 23-1-54 and the submission of an affidavit of compliance. The certificate of
registration shall be valid for one year after the date of issuance; provided, however, that the
certificate may be revoked by the director at any time for noncompliance with the requirements of
the section. The certificate of registration, with a copy of the affidavit of compliance, shall be kept
in the kitchen where the cottage food manufacture takes place. The director of health shall have the
authority to develop and issue a standard form for the affidavit of compliance to be used by persons
applying for a certificate of registration; the form shall impose no requirements or certifications
beyond those set forth in this section and § 21-27-1(6). No certificates of registration shall be issued
by the department prior to November 1, 2022.
     (5) No such operation shall engage in consignment or wholesale sales. The following
additional locational sales by any such cottage food operation shall be prohibited: (1) (i) Grocery
stores; (2) (ii) restaurants Restaurants; (3) (iii) long Long-term-care facilities; (4) (iv) group
Group homes; (5) (v) day care Daycare facilities; and (6) (vi) schools Schools. Advertising and
sales by Internet internet, mail, and phone are permissible, provided the cottage food licensee or
their designee shall deliver, in person, to the customer within the state.
     (6) Total annual gross sales for a cottage food operation shall not exceed fifty thousand
dollars ($50,000) per calendar year. If annual gross sales exceed the maximum annual gross sales
amount allowed, the cottage food registrant shall either obtain a food processor license or cease
operations. The director of health shall request documentation to verify the annual gross sales figure
of any cottage food operation.
     (7) Sales on all cottage foods are subject to applicable sales tax pursuant to § 44-18-7.
     (8) The director of health or designee may inspect a cottage food operation at any time to
ensure compliance with the provisions of this section. Nothing in this section shall be construed to
prohibit the director of health or designee of the director from investigating the registered area of a
cottage food operation in response to a foodborne illness outbreak, consumer complaint, or other
public health emergency.
     SECTION 3. Section 23-1-54 of the Rhode Island General Laws in Chapter 23-1 entitled
"Health and Safety" is hereby amended to read as follows:
     23-1-54. Fees payable to the department of health.
     Fees payable to the department shall be as follows:
PROFESSION RIGL Section Description of Fee FEE
Barbers/hairdressers 5-10-10(a) Renewal application $25.00
Barbers/hairdressers 5-10-10(a) Renewal application:
Manicuring Instructors and manicurists $25.00
Barbers/hairdressers 5-10-10(b) Minimum late renewal fee $25.00
Barbers/hairdressers 5-10-10(b) Maximum late renewal fee $100.00
Barbers/hairdressers 5-10-11[c] Application fee $25.00
Barbers/hairdressers 5-10-11[c] Application fee: manicuring
Instructors and manicurists $25.00
Barbers/hairdressers 5-10-13 Demonstrator's permit $90.00
Barbers/hairdressers 5-10-15 Shop license: initial $170.00
Barbers/hairdressers 5-10-15 Shop license: renewal $170.00
Veterinarians 5-25-10 Application fee $40.00
Veterinarians 5-25-11 Examination fee $540.00
Veterinarians 5-25-12(a) Renewal fee $580.00
Veterinarians 5-25-12[c] Late renewal fee $120.00
Podiatrists 5-29-7 Application fee $240.00
Podiatrists 5-29-11 Renewal fee: minimum $240.00
Podiatrists 5-29-11 Renewal fee: maximum $540.00
Podiatrists 5-29-13 Limited registration $65.00
Podiatrists 5-29-14 Limited registration:
Academic faculty $240.00
Podiatrists 5-29-14 Application fee:
Renewal minimum $240.00
Podiatrists 5-29-14 Application fee:
Renewal maximum $440.00
Chiropractors 5-30-6 Examination fee: $210.00
Chiropractors 5-30-7 Examination exemption fee: $210.00
Chiropractors 5-30-8(b) Exam Physiotherapy $210.00
Chiropractors 5-30-8(b) Exam chiro and physiotherapy $210.00
Chiropractors 5-30-12 Renewal fee $210.00
Dentists/dental hygienists 5-31.1-6(d) Dentist: application fee $965.00
Dentists/dental hygienists 5-31.1-6(d) Dental hygienist: application fee $65.00
Dentists/dental hygienists 5-31.1-6(d) Reexamination: dentist $965.00
Dentists/dental hygienists 5-31.1-6(d) Reexamination: hygienist $65.00
Dentists/dental hygienists 5-31.1-21(b) Reinstatement fee dentist $90.00
Dentists/dental hygienists 5-31.1-21(b) Reinstatement fee hygienist $90.00
Dentists/dental hygienists 5-31.1-21(c) Inactive status: dentist $220.00
Dentists/dental hygienists 5-31.1-21(c) Inactive status: hygienist $40.00
Dentists/dental hygienists 5-31.1-22 Limited registration $65.00
Dentists/dental hygienists 5-31.1-23[c] Limited reg:
Academic faculty $965.00
Dentists/dental hygienists 5-31.1-23[c] Limited reg:
Academic faculty renewal $500.00
Electrolysis 5-32-3 Application fee $25.00
Electrolysis 5-32-6(b) Renewal fee $25.00
Electrolysis 5-32-7 Reciprocal license fee $25.00
Electrolysis 5-32-17 Teaching license $25.00
Funeral directors/embalmers 5-33.2-12 Funeral establishment license $120.00
Funeral services establishments
Funeral directors/embalmers 5-33.2-15 Renewal: funeral/director $90.00
Funeral services establishments embalmer $30.00
Funeral directors/embalmers 5-33.2-12 Funeral branch ofc license $90.00
Funeral directors/embalmers 5-33.2-13.1 Crematories: application fee $120.00
Funeral services establishments
Funeral directors/embalmers 5-33.2-15 Renewal: funeral/director $120.00
Funeral Svcs establishments establishment
Funeral directors/embalmers 5-33.2-15 Additional branch office
Funeral services Establishments licenses $120.00
Funeral directors/embalmers 5-33.2-15 Crematory renewal fee
Funeral svcs establishments $120.00
Funeral directors/embalmers 5-33.2-15 Late renewal fee
Funeral svcs establishments (All license types) $25.00
Funeral directors/embalmers 5-33.2-16(a) Intern registration fee
Funeral Services establishments $25.00.
Nurses 5-34-12 RN Application fee $135.00
Nurses 5-34-16 LPN Application fee $45.00
Nurses 5-34-19 Renewal fee: RN $135.00
Nurses 5-34-19 Renewal fee: LPN $45.00
Nurses 5-34-37 RNP application fee $80.00
Nurses 5-34-37 RNP renewal fee $80.00
Nurses 5-34-37 RNP prescriptive privileges $65.00
Nurses 5-34-40.3 Clin nurse spec application $80.00
Nurses 5-34-40.3 Clin nurse spec renewal $80.00
Nurses 5-34-40.3 Clin nurse spec Rx privilege $65.00
Nurse anesthetists 5-34.2-4(a) CRNA application fee $80.00
Nurse anesthetists 5-34.2-4(b) CRNA renewal fee $80.00
Optometrists 5-35.1-4 Application fee $280.00
Optometrists 5-35.1-7 Renewal fee $280.00
Optometrists 5-35.1-7 Late fee $90.00
Optometrists 5-35.1-7 Reactivation of license fee $65.00
Optometrists 5-35.1-19(b) Violations of section $650.00
Optometrists 5-35.1-20 Violations of chapter $260.00
Opticians 5-35.2-3 Application fee $30.00
Physicians 5-37-2 Application fee $1,090.00
Physicians 5-37-2 Re-examination fee $1,090.00
Physicians 5-37-10(b) Late renewal fee $170.00
Physicians 5-37-16 Limited registration fee $65.00
Physicians 5-37-16.1 Ltd reg: academic faculty $600.00
Physicians 5-37-16.1 Ltd reg: academic Faculty renewal $170.00
Acupuncture 5-37.2-10 Application fee $310.00
Acupuncture 5-37.2-13(4) Acupuncture assistant $310.00
Licensure fee $170.00
Social workers 5-39.1-9 Application fee $70.00
Social workers 5-39.1-9 Renewal fee $70.00
Physical therapists 5-40-8 Application fee $155.00
Physical therapists 5-40-8.1 Application: physical therapy
assistants $50.00
Physical therapists 5-40-10(a) Renewal fee: Physical therapists $155.00
Physical therapists 5-40-10(a) Renewal fee: Physical therapy
assistants $50.00
Physical therapists 5-40-10[c] Late renewals $50.00
Occupational therapists 5-40.1-12(2) Renewal fee $140.00
Occupational therapists 5-40.1-12(5) Late renewal fee $50.00
Occupational therapists 5-40.1-12(b) Reactivation fee $140.00
Occupational therapists 5-40.1-13 Application fee $140.00
Psychologists 5-44-12 Application fee $230.00
Psychologists 5-44-13 Temporary permit $120.00
Psychologists 5-44-15[c] Renewal fee $230.00
Psychologists 5-44-15(e) Late renewal fee $50.00
Nursing home administrators 5-45-10 Renewal fee $160.00
Speech pathologist/audiologists 5-48-1(14) Speech lang support personnel:
late filing $90.00
Speech pathologist/audiologists 5-48-9(a) Application fee: Audiologist $65.00
Speech pathologist/audiologists 5-48-9(a) Application fee:
Speech Pathologist $145.00
Speech pathologist/audiologists 5-48-9(a) Renewal fee: Audiologist $65.00
Speech pathologist/audiologists 5-48-9(a) Renewal fee: Speech Pathologist $145.00
Speech pathologist/audiologists 5-48-9(a) Provisional license: renewal fee $65.00
Speech pathologist/audiologists 5-48-9(b) Late renewal fee $50.00
Speech pathologist/audiologists 5-48-9(d)(1) Reinstatement fee: audiologist $65.00
Speech pathologist/audiologists 5-48-9(d)(1) Reinstatement fee: audiologist $65.00
speech pathologists $145.00
personnel: late filing $65.00
Hearing aid dealers/fitters 5-49-6(a) License endorsement Examination fee $25.00
Hearing aid dealers/fitters 5-49-8(b) Temporary permit fee $25.00
Hearing aid dealers/fitters 5-49-8(d) Temporary permit renewal fee $35.00
Hearing aid dealers/fitters 5-49-11(a)(1) License fee $25.00
Hearing aid dealers/fitters 5-49-11(b) License renewal fee $25.00
Hearing aid dealers/fitters 5-49-11[c] License renewal late fee $25.00
Physician assistants 5-54-9(4) Application fee $110.00
Physician assistants 5-54-11(b) Renewal fee $110.00
Orthotics/prosthetic practice 5-59.1-5 Application fee $120.00
Orthotics/prosthetic practice 5-59.1-12 Renewal fee $120.00
Athletic trainers 5-60-11 Application fee $60.00
Athletic trainers 5-60-11 Renewal fee $60.00
Athletic trainers 5-60-11 Late renewal fee $25.00
Mental health counselors 5-63.2-16 Application fee: Marriage
Marriage and family therapists Family therapist $130.00
Mental health counselors 5-63.2-16 Application fee: Mental
Marriage and family therapists Health counselors $70.00
Mental health counselors 5-63.2-16 Reexamination fee:
Marriage and family therapists Marriage/family therapist $130.00
Mental health counselors 5-63.2-16 Reexamination fee:
Marriage and family therapists Mental health counselors $70.00
Mental health counselors 5-63.2-17(a) Renewal fee: Marriage
Marriage and Family therapists Family therapist $130.00
Mental health counselors 5-63.2-17(a) Renewal fee:
Marriage and Family therapist Mental health counselor $50.00
Mental health counselors 5-63.2-17(b) Late renewal fee
Marriage and Family therapist Marriage and family therapist $90.00
Dieticians 5-64-6(b) Application fee $75.00
Dieticians 5-64-7 Graduate status: Application fee: $75.00
Dieticians 5-64-8 Renewal fee $75.00
Dieticians 5-64-8 Reinstatement fee $75.00
Radiologic technologists 5-68.1-10 Application fee maximum $190.00
Licensed chemical dependency 5-69-9 Application fee $75.00
professionals
Licensed chemical dependency 5-69-9 Renewal fee $75.00
professionals
Licensed chemical 5-69-9 Application fee $75.00
Licensed chemical dependency 5-69-9 Application fee $75.00
clinical supervisor
Licensed chemical dependency 5-69-9 Renewal fee $75.00
clinical supervisor
Deaf interpreters 5-71-8(a)(3) License fee maximum $25.00
Deaf interpreters 5-71-8(a)(3) License renewal fee $25.00
Milk producers 21-2-7(g)(1) In-state milk processor $160.00
Milk producers 21-2-7(g)(2) Out-of-state milk processor $160.00
Milk producers 21-2-7(g)(3) Milk distributors $160.00
Frozen desserts 21-9-3(1) In-state wholesale $550.00
Frozen desserts 21-9-3(2) Out-of-state wholesale $160.00
Frozen desserts 21-9-3(3) Retail frozen dess processors $160.00
Meats 21-11-4 Wholesale $160.00
Meats 21-11-4 Retail $40.00
Shellfish packing houses 21-14-2 License fee: Shipper/reshipper $320.00
Shellfish packing houses 21-14-2 License fee: Shucker packer/repacker $390.00
Non-alcoholic bottled beverages,
drinks & juices 21-23-2 Bottler permit $550.00
Non-alcoholic bottled beverages,
drinks and juices 21-23-2 Bottle apple cider fee $60.00
Farm home food manufacturers 21-27-6.1(4) Registration fee $65.00
Cottage Food Manufacturers 21-27-6.2(4) Registration fee $65.00
Food businesses 21-27-10(e)(1) Food processors wholesale $300.00
Food businesses 21-27-10(e)(2) Food processors retail $120.00
Food businesses 21-27-10(e)(3) Food service establishments
50 seats or less $160.00
Food businesses 21-27-10(e)(3) Food service establishments
more than 50 seats $240.00
Food businesses 21-27-10(e)(3) Mobile food service units $100.00
Food businesses 21-27-10(e)(3) Industrial caterer or food vending
Machine commissary $280.00
Food businesses 21-27-10(e)(3) Cultural heritage educational Facility $80.00
Food businesses 21-27-10(e)(4) Vending Machine Location
3 units or less $50.00
Food businesses 21-27-10(e)(4) Vending Machine Location
4-10 units $100.00
Food businesses 21-27-10(e)(4) Vending Machine Location =
11 units $120.00
Food businesses 21-27-10(e)(5) Retail Mkt 1-2 cash registers $120.00
Food businesses 21-27-10(e)(5) Retail Market 3-5 cash registers $240.00
Food businesses 21-27-10(e)(5) Retail Market = 6 Cash registers $510.00
Food businesses 21-27-10(e)(6) Retail food peddler $100.00
Food businesses 21-27-10(e)(7) Food warehouses $190.00
Food businesses 21-27-11.2 Certified food safety mgr $50.00
License verification fee 23-1-16.1 All license types $50.00
Tattoo and body piercing 23-1-39 Annual registration fee: Person $90.00
Tattoo and body piercing 23-1-39 Annual registration fee: establishment $90.00
Vital records 23-3-25(a)(1) Certificate of birth, fetal death,
death, marriage, birth, or
Certification that such record
Cannot be found $20.00
Vital records 23-3-25(a)(1) Each duplicate of certificate of
birth, fetal death, death,
marriage, birth, or certification
that such record cannot be found $15.00
Vital records 23-3-25(a)(2) Each additional calendar year
Search, if within 3 months of
original search and if receipt of
original search presented $2.00
Vital records 23-3-25(a)(3) Expedited service $7.00
Vital records 23-3-25(a)(4) Adoptions, legitimations, or
Paternity determinations $15.00
Vital records 23-3-25(a)(5) Authorized corrections,
Alterations, and additions $10.00
Vital records 23-3-25(a)(6) Filing of delayed record and
Examination of documentary Proof $20.00
Vital records 23-3-25(a)(6) Issuance of certified copy of a
delayed record $20.00
Medical Examiner 23-4-13 Autopsy reports $40.00
Medical Examiner 23-4-13 Cremation certificates and statistics $30.00
Medical Examiner 23-4-13 Testimony in civil suits:
Minimum/day $650.00
Medical Examiner 23-4-13 Testimony in civil suits:
Maximum/day $3,250.00
Emergency medical technicians 23-4.1-10[c] Annual fee: ambulance
service maximum $540.00
Emergency medical technicians 23-4.1-10[c] Annual fee: vehicle license
maximum $275.00
Emergency medical technicians 23-4.1-10[c] Triennial fee: EMT license
maximum $120.00
Emergency medical technicians 23-4.1-10(c)(2) Exam fee maximum: EMT $120.00
Emergency medical technicians 23-4.1-10(c)(2) Vehicle inspection maximum $190.00
Clinical laboratories 23-16.2-4(a) Clinical laboratory license per
specialty $650.00
Clinical laboratories 23-16.2-4(a) Laboratory station license $650.00
Clinical laboratories 23-16.2-4(b) Permit fee $70.00
Health care facilities 23-17-38 Hospital: base fee annual $16,900.00
Health care facilities 23-17-38 Hospital: annual per bed fee $120.00
Health care facilities 23-17-38 ESRD: annual fee $3,900.00
Health care facilities 23-17-38 Home nursing care/home
Care providers $650.00
Health care facilities 23-17-38 OACF: annual fee $650.00
Assisted living residences/
administrators 23-17.4-15.2(d) License application fee: $220.00
Assisted living residences/
administrators 23-17.4-15.2(d) License renewal fee: $220.00
Assisted living residences 23-17.4-31 Annual facility fee: base $330.00
Assisted living residences 23-17.4-31 Annual facility per bed $70.00
Nursing assistant registration 23-17.9-3 Application: competency
evaluation training program
maximum $325.00
Nursing assistant registration 23-17.9-5 Application fee $35.00
Nursing assistant registration 23-17.9-5 Exam fee: skills proficiency $170.00
Nursing assistant registration 23-17.9-6 Registration fee $35.00
Nursing assistant registration 23-17.9-7 Renewal fee $35.00
Sanitarians 23-19.3-5(a) Registration fee $25.00
Sanitarians 23-19.3-5(b) Registration renewal $25.00
Massage therapy 23-20.8-3(e) Massage therapist appl fee $65.00
Massage therapy 23-20.8-3(e) Massage therapist renewal fee $65.00
Recreational facilities 23-21-2 Application fee $160.00
Swimming pools 23-22-6 Application license: first pool $250.00
Swimming pools 23-22-6 Additional pool fee at same location $75.00
Swimming pools 23-22-6 Seasonal application license:
first pool $150.00
Swimming pools 23-22-6 Seasonal additional pool fee at
same location $75.00
Swimming pools 23-22-6 Year-round license for non-profit $25.00
Swimming pools 23-22-10 Duplicate license $2.00
Swimming pools 23-22-12 Penalty for violations $50.00
Respiratory care practitioners 23-39-11 Application fee $60.00
Respiratory care practitioners 23-39-11 Renewal fee $60.00
     SECTION 4. Section 42-64.20-10 of the General Laws in Chapter 42-64.20 entitled
"Rebuild Rhode Island Tax Credit" is hereby amended to read as follows:
     42-64.20-10. Sunset.
     No credits shall be authorized to be reserved pursuant to this chapter after December 31,
2022 2023.
     SECTION 5. Section 42-64.21-9 of the General Laws in Chapter 42-64.21 entitled "Rhode
Island Tax Increment Financing" is hereby amended to read as follows:
     42-64.21-9. Sunset.
     The commerce corporation shall enter into no agreement under this chapter after December
31, 2022 2023.
     SECTION 6. Section 42-64.22-15 of the General Laws in Chapter 42-64.22 entitled "Tax
Stabilization Incentive" is hereby amended to read as follows:
     42-64.22-15. Sunset.
     The commerce corporation shall enter into no agreement under this chapter after December
31, 2022 2023.
     SECTION 7. Section 42-64.23-8 of the General Laws in Chapter 42-64.23 entitled "First
Wave Closing Fund Act" is hereby amended to read as follows:
     42-64.23-8. Sunset.
     No financing shall be authorized to be reserved pursuant to this chapter after December 31,
2022 2023.
     SECTION 8. Section 42-64.24-8 of the General Laws in Chapter 42-64.24 entitled "I-195
Redevelopment Project Fund Act" is hereby amended as follows:
     42-64.24-8. Sunset.
     No funding, credits, or incentives shall be authorized or authorized to be reserved pursuant
to this chapter after December 31, 2022 2023.
     SECTION 9. Section 42-64.25-14 of the General Laws in Chapter 42-64.25 entitled "Small
Business Assistance Program Act" is hereby amended as follows:
     42-64.25-14. Sunset.
     No grants, funding, or incentives shall be authorized pursuant to this chapter after
December 31, 2022 2023.
     SECTION 10. Sections 42-64.26-3, 42-64.26-4, 42-64.26-5 and 42-64.26-12 of the
General Laws in Chapter 42-64.26 entitled "Stay Invested in RI Wavemaker Fellowship
Fellowships" are hereby amended to read as follows:
     42-64.26-3. Definitions.
     As used in this chapter:
     (1)(7) "Eligible graduate" means an individual who meets the eligibility requirements
under this chapter.
     (2)(1) "Applicant" means an eligible graduate who applies for a tax credit for education
loan repayment expenses under this chapter.
     (3)(2) "Award" means a tax credit awarded by the commerce corporation to an applicant
as provided under this chapter.
     (4)(15) "Taxpayer" means an applicant who receives a tax credit under this chapter.
     (5)(3) "Commerce corporation" means the Rhode Island commerce corporation established
pursuant to chapter 64 of this title 42.
     (6) "Eligible expenses" or "education loan repayment expenses" means annual higher
education loan repayment expenses, including, without limitation, principal, interest and fees, as
may be applicable, incurred by an eligible graduate and which the eligible graduate is obligated to
repay for attendance at a postsecondary institution of higher learning.
     (7)(4) "Eligibility period" means a term of up to four (4) consecutive service periods
beginning with the date that an eligible graduate receives initial notice of award under this chapter
and expiring at the conclusion of the fourth service period after such date specified.
     (8)(5) "Eligibility requirements" means the following qualifications or criteria required for
an applicant to claim an award under this chapter:
     (i) That the applicant shall have graduated from an accredited two-(2) year (2), four-(4)
year (4) or graduate postsecondary institution of higher learning with an associate's, bachelor's,
graduate, or post-graduate degree and at which the applicant incurred education loan repayment
expenses;
     (ii) That the applicant shall be a full-time employee with a Rhode Island-based employer
located in this state throughout the eligibility period, whose employment is for work in one or more
of the following covered fields: life, natural or environmental sciences; computer, information or
software technology; advanced mathematics or finance; engineering; industrial design or other
commercially related design field; or medicine or medical device technology.
     (9)(8) "Full-time employee" means a person who is employed by a business for
consideration for a minimum of at least thirty-five (35) hours per week, or who renders any other
standard of service generally accepted by custom or practice as full-time employment, or who is
employed by a professional employer organization pursuant to an employee leasing agreement
between the business and the professional employer organization for a minimum of thirty-five (35)
hours per week, or who renders any other standard of service generally accepted by custom or
practice as full-time employment, and whose wages are subject to withholding.
     (10)(9) "Healthcare applicant" means any applicant that who meets the eligibility
requirements and works as a full-time employee as a high-demand healthcare practitioner or mental
health professional, including, but not limited to, clinical social workers and mental health
counselors licensed by the department of health, and as defined in regulations to be promulgated
by the commerce corporation, in consultation with the executive office of health and human
services, pursuant to chapter 35 of this title.
     (1011)(12) "Service period" means a twelve-(12) month (12) period beginning on the date
that an eligible graduate receives initial notice of award under this chapter.
     (1112)(14) "Student loan" means a loan to an individual by a public authority or private
lender to assist the individual to pay for tuition, books, and living expenses in order to attend a
postsecondary institution of higher learning.
     (1213)(11) "Rhode Island-based employer" means: (i) an An employer having a principal
place of business or at least fifty-one percent (51%) of its employees located in this state; or (ii) an
An employer registered to conduct business in this state that reported Rhode Island tax liability in
the previous tax year.
     (13) "STEM/designFund fund" refers to the "Stay Invested in RI Wavemaker Fellowship
Fund" established pursuant to § 42-64.26-4(a).
     (15)(10) "Healthcare fund" refers to the "Healthcare Stay Invested in RI Wavemaker
Fellowship Fund" established pursuant to § 42-64.26-4(b).
     42-64.26-4. Establishment of fund funds -- Purposes -- Composition.
     (a) There is hereby established the "Stay Invested in RI Wavemaker Fellowship Fund" (the
"fund") to be administered by the commerce corporation as set forth in this chapter.
     (b) There is hereby established the "Healthcare Stay Invested in RI Wavemaker Fellowship
Fund" to be administered by the commerce corporation as set forth in this chapter.
     (bc) The purpose of the fund STEM/design fund and healthcare fund is to expand
employment opportunities in the state and to retain talented individuals in the state by providing
tax credits in relation to education loan repayment expenses to applicants who meet the eligibility
requirements under this chapter.
     (cd) The fund STEM/design fund and healthcare fund shall consist of:
     (1) Money appropriated in the state budget to the fund;
     (2) Money made available to the fund through federal programs or private contributions;
and
     (3) Any other money made available to the fund.
     (de) The fund STEM/design fund shall be used to pay for the redemption of tax credits or
reimbursement to the state for tax credits applied against a taxpayer's the tax liability of any non-
healthcare applicant that who received an award. The healthcare fund shall be used to pay for the
redemption of tax credits or reimbursement to the state for tax credits applied against the tax
liability of any healthcare applicant that who received an award on or after July 1, 2022. The fund
funds shall be exempt from attachment, levy, or any other process at law or in equity. The director
of the department of revenue shall make a requisition to the commerce corporation for funding
during any fiscal year as may be necessary to pay for the redemption of tax credits presented for
redemption or to reimburse the state for tax credits applied against a taxpayer's tax liability. The
commerce corporation shall pay from the funds such amounts as requested by the director of the
department of revenue necessary for redemption or reimbursement in relation to tax credits granted
under this chapter.
     42-64.26-5. Administration.
     (a) Application. An eligible graduate claiming an award under this chapter shall submit to
the commerce corporation an application in the manner that the commerce corporation shall
prescribe.
     (b) Upon receipt of a proper application from an applicant who meets all of the eligibility
requirements, the commerce corporation shall select applicants on a competitive basis to receive
credits for up to a maximum amount for each service period of one thousand dollars ($1,000) for
an associate's degree holder, four thousand dollars ($4,000) for a bachelor's degree holder, and six
thousand dollars ($6,000) for a graduate or post-graduate degree holder, but not to exceed the
education loan repayment expenses incurred by such taxpayer during each service period
completed, for up to four (4) consecutive service periods provided that the taxpayer continues to
meet the eligibility requirements throughout the eligibility period. The commerce corporation shall
delegate the selection of the applicants that are to receive awards to a fellowship committee to be
convened by the commerce corporation and promulgate the selection procedures the fellowship
committee will use, which procedures shall require that the committee's consideration of
applications be conducted on a name-blind and employer-blind basis and that the applications and
other supporting documents received or reviewed by the fellowship committee shall be redacted of
the applicant's name, street address, and other personally-identifying information as well as the
applicant's employer's name, street address, and other employer-identifying information. The
commerce corporation shall determine the composition of the fellowship committee and the
selection procedures it will use in consultation with the state's chambers of commerce.
Notwithstanding the foregoing, the commerce corporation shall create and establish a committee
to evaluate any healthcare applicant for an award in the same manner as prescribed in this paragraph
subsection. The executive office of health and human services ("EOHHS") shall be represented on
the committee and provide consultation to the commerce corporation on selection procedures.
Notwithstanding EOHHS's consultation and representation in the selection of healthcare applicants,
the commerce corporation shall administer all other aspects of a healthcare applicant's application,
award, and certification.
     (c) The credits awarded under this chapter shall not exceed one hundred percent (100%) of
the education loan repayment expenses incurred by such taxpayer during each service period
completed for up to four (4) consecutive service periods. Tax credits shall be issued annually to the
taxpayer upon proof that (i) the The taxpayer has actually incurred and paid such education loan
repayment expenses; (ii) the The taxpayer continues to meet the eligibility requirements throughout
the service period; (iii) The award shall not exceed the original loan amount plus any capitalized
interest less award previously claimed under this section; and (iv) that the The taxpayer claiming
an award is current on his or her student loan repayment obligations.
     (d) The commerce corporation shall not commit to overall STEM/design awards in excess
of the amount contained in the commerce STEM/design fund or to overall healthcare awards in
excess of the amount contained in the healthcare fund.
     (e) The commerce corporation shall reserve seventy percent (70%) of the awards issued in
a calendar year to applicants who are permanent residents of the state of Rhode Island or who
attended an institution of higher education located in Rhode Island when they incurred the
education loan expenses to be repaid.
     (f) In administering award, the commerce corporation shall:
     (1) Require suitable proof that an applicant meets the eligibility requirements for award
under this chapter;
     (2) Determine the contents of applications and other materials to be submitted in support
of an application for award under this chapter; and
     (3) Collect reports and other information during the eligibility period for each award to
verify that a taxpayer continues to meet the eligibility requirements for an award.
     42-64.26-12. Sunset.
     No incentives or credits shall be authorized pursuant to this chapter after December 31,
2022 2023.
     SECTION 11. Section 42-64.27-6 of the General Laws in Chapter 42-64.27 entitled "Main
Street Rhode Island Streetscape Improvement Fund" is hereby amended as follows:
     42-64.27-6. Sunset.
     No incentives shall be authorized pursuant to this chapter after December 31, 2022 2023.
     SECTION 12. Section 42-64.28-10 of the General Laws in Chapter 42-64.28 entitled
"Innovation Initiative" is hereby amended as follows:
     42-64.28-10. Sunset.
     No vouchers, grants, or incentives shall be authorized pursuant to this chapter after
December 31, 2022 2023.
     SECTION 13. Section 42-64.31-4 of the General Laws in Chapter 42-64.31 entitled "High
School, College, and Employer Partnerships" is hereby amended as follows:
     42-64.31-4. Sunset.
     No grants shall be authorized pursuant to this chapter after December 31, 2022 2023.
     SECTION 14. Section 42-64.32-6 of the General Laws in Chapter 42-64.32 entitled "Air
Service Development Fund" is hereby amended as follows:
     42-64.32-6. Sunset.
     No grants, credits, or incentives shall be authorized or authorized to be reserved pursuant
to this chapter after December 31, 2022 2023.
     SECTION 2 15. Title 42 of the General Laws entitled "STATE AFFAIRS AND
GOVERNMENT" is hereby amended by adding thereto the following chapter:
CHAPTER 162 163
THE RHODE ISLAND BROADBAND DEVELOPMENT PROGRAM
     The Rhode Island Broadband Development Program shall provide oversight and
coordination of all broadband and digital equity initiatives in the state of Rhode Island, including,
but not limited to, the following:
     (i) Creating a statewide broadband strategic plan which that shall include goals and
strategies related to increasing the access and use of broadband internet in the state. Such a plan
shall include high-capacity transmission technique using a wide range of frequencies to deliver
high-speed internet including both wireline and wireless technologies and shall include, but not be
limited to: goals for broadband elements such as speed, latency, affordability, reliability, access,
sustainability, and digital equity. The plan shall be submitted to the governor, the speaker of the
house of representatives, and the president of the senate on or before December 31, 2022, and shall
be updated every five (5) years thereafter;
     42-162-1 42-163-1. Definitions.
     As used in this chapter, the following words shall have the following meanings:
     (1)(2) "Broadband advisory council" or "council" means the broadband advisory council
established pursuant to the provisions of § 42-162-4 42-163-4.
     (2)(3) "Broadband director" or "director" means the broadband coordinator designated
pursuant to the provisions of § 42-162-2 42-163-2.
     (3)(1) "Broadband" means “a high-capacity transmission technique using a wide range of
frequencies to deliver high-speed internet including both wireline and wireless technologies” and
shall include, but not be limited to: goals for broadband elements such as speed, latency,
affordability, access, sustainability, and digital equity.
     (4) "Digital literacy" means the ability to use information and communication technologies
to find, evaluate, create and communicate information, requiring both cognitive and technical
skills;.
     (5)(6) "Unserved" means a geographic location of the state in which there is no provider
of broadband Internet internet service that offers dedicated Internet access for transmission at
consistent speeds with the ability to scale upload speeds over time consistent with technology
trends.
     (6)(5) "Underserved" means a geographic location of the state in which there is no
broadband Internet internet service available at consistent speeds with the ability to scale upload
speeds over time consistent with technology trends.
     42-162-2 42-163-2. Broadband director.
     An employee of the commerce corporation shall be designated by the secretary of
commerce as the broadband director. The broadband director shall be responsible for connecting
and communicating with the National Telecommunications and Information Administration
(NTIA) and other federal agencies, as appropriate, to access federal funds for broadband
infrastructure deployment pursuant to federal grants, facilitating broadband service adoption,
expanding digital literacy for residents experiencing economic hardship, and for future economic
development. The broadband director shall perform such other duties as assigned by the secretary
of commerce.
     42-162.3 42-163-3. Duties and Powers of the Broadband Director.
     (a) Creating or otherwise administering grants, programs, projects, initiatives, or mapping
efforts to further the investment in and development of broadband and digital equity in the State.
Pending availability of funding, these may include: developing a mapping process to review and
verify transmission speeds and broadband availability throughout the State state; providing
information, advice, and technical assistance to municipalities, regions, and others to increase
broadband adoption and digital equity; and proposing legislation that supports increased digital
equity and sustainable adoption of broadband.
     (b) The executive office of commerce may seek the advice from the broadband advisory
committee council in the review of proposals for adoption of technologies required to deploy
broadband to residents, businesses, and municipalities. The executive office of commerce or any
state agency or quasi-public state agency charged with administering such grant and other programs
is authorized to promulgate rules and regulations that set forth the programs’ goals, investment
criteria, principles, and parameters.
     (c) The executive office of commerce or any state agency or quasi-public state agency
charged with administering such grant and other programs shall follow applicable federal and state
reporting and transparency requirements for any program established, including the allocation and
utilization of federal dollars.
     (d) In consultation with the governor's workforce board, develop a statewide curriculum
for advanced digital skills training to establish a talent pipeline matching job seekers and
historically underrepresented populations and Rhode Island employers.
     (e) The office shall include the office of regulatory reform and other administration
functions that promote, enhance, or regulate various service and functions in order to promote the
reform and improvement of the regulatory function of the state.
     42-162-4 42-163-4. Broadband advisory council established.
     (a) There is hereby established a broadband advisory council for the purpose of performing
the duties enunciated in § 42-162-5 42-163-5.
     (b) The council shall consist of the following nine (9) members:
     (1) The broadband director from Commerce Rhode Island, who shall serve as the chair;
     (2) The Rhode Island emergency management agency director, or designee;
     (3) The Rhode Island League of Cities and Towns executive director, or designee;
     (4) The Boys and Girls Club president, or designee appointed by the senate president;
     (5) The Rhode Island infrastructure bank executive director, or designee;
     (6) A Rhode Island Chamber of Commerce, appointed by the speaker of the house;
     (7) A telecommunications expert, appointed by the senate president;
     (8) A member of the underserved or unserved community appointed by the governor; and
     (9) A broadband or technology expert appointed by the speaker of the house.
     (c) Members of the council shall serve without compensation.
     (d) Vacancies shall be appointed in the same manner as the original appointment.
     34 42-162-5 42-163-5. Duties and powers of broadband advisory council.
     The broadband advisory council shall advise the executive office of commerce on
broadband implementation efforts undertaken by the agency including, but not limited to, the
development of a state strategic plan and broadband-related investment strategies. The broadband
advisory committee council shall additionally invite telecommunications/IT experts and broadband
stakeholders to inform the committee council. The broadband advisory committee council shall
provide a written report to the speaker of the house and senate president one month after the close
of each quarter with the status of Rhode Island broadband efforts and the level and type of funding
obligation and expenditure by awardee through any grant program as well as recommendations for
accessing further federal or other funding opportunities for as long as federal or state funding is
available for this work.
     32 42-162-6 42-163-6. Administrative support to broadband advisory council.
     The commerce corporation shall be responsible for providing administrative and other
support services to the council.
     42-162-7 42-163.7. Meetings and reporting.
     The council shall meet at least quarterly and shall report at least annually on or before
December 31 of each year to the general assembly on its findings and recommendations to include,
but not limited to, recommendations for proposed legislation to further the purposes of this chapter.
     SECTION 16. Section 44-31.2-5 of the General Laws in Chapter 44-31.2 entitled "Motion
Picture Production Tax Credits" is hereby amended to read as follows:
     44-31.2-5. Motion picture production company tax credit.
     (a) A motion picture production company shall be allowed a credit to be computed as
provided in this chapter against a tax imposed by chapters 11, 14, 17, and 30 of this title. The
amount of the credit shall be thirty percent (30%) of the state-certified production costs incurred
directly attributable to activity within the state, provided:
     (1) That the primary locations are within the state of Rhode Island and the total production
budget as defined herein is a minimum of one hundred thousand dollars ($100,000); or
     (2) The motion picture production incurs and pays a minimum of ten million dollars
($10,000,000) in state-certified production costs within a twelve-month (12) period.
     The credit shall be earned in the taxable year in which production in Rhode Island is
completed, as determined by the film office in final certification pursuant to § 44-31.2-6(c).
     (b) For the purposes of this section: "total production budget" means and includes the
motion picture production company's pre-production, production, and post-production costs
incurred for the production activities of the motion picture production company in Rhode Island in
connection with the production of a state-certified production. The budget shall not include costs
associated with the promotion or marketing of the film, video, or television product.
     (c) Notwithstanding subsection (a) of this section, the credit shall not exceed seven million
dollars ($7,000,000) and shall be allowed against the tax for the taxable period in which the credit
is earned and can be carried forward for not more than three (3) succeeding tax years. Pursuant to
rules promulgated by the tax administrator, the administrator may issue a waiver of the seven
million dollars ($7,000,000) tax credit cap for any feature-length film or television series up to the
remaining funds available pursuant to section (e) of this section.
     (d) Credits allowed to a motion picture production company, which is a subchapter S
corporation, partnership, or a limited-liability company that is taxed as a partnership, shall be
passed through respectively to persons designated as partners, members, or owners on a pro rata
basis or pursuant to an executed agreement among such persons designated as subchapter S
corporation shareholders, partners, or members documenting an alternate distribution method
without regard to their sharing of other tax or economic attributes of such entity.
     (e) No more than fifteen million dollars ($15,000,000) in total may be issued for any tax
year beginning after December 31, 2007, for motion picture tax credits pursuant to this chapter
and/or musical and theatrical production tax credits pursuant to chapter 31.3 of this title. After
December 31, 2019, no more than twenty million dollars ($20,000,000) in total may be issued for
any tax year for motion picture tax credits pursuant to this chapter and/or musical and theater
production tax credits pursuant to chapter 31.3 of this title. Said credits shall be equally available
to motion picture productions and musical and theatrical productions. No specific amount shall be
set aside for either type of production.
     (f) Exclusively for tax year 2022, the total amount of motion picture tax credits issued
pursuant to this section and/or musical and theatrical production tax credits pursuant to chapter 31.3
of this title shall not exceed thirty million dollars ($30,000,000).
     (g) Exclusively for tax year 2023 and tax year 2024, the total amount of motion picture tax
credits issued pursuant to this section and/or musical and theatrical production tax credits pursuant
to chapter 31.3 of this title shall not exceed forty million dollars ($40,000,000).
     SECTION 17. Section 44-31.3-2 of the General Laws in Chapter 44-31.3 entitled "Musical
and Theatrical Production Tax Credits" is hereby amended to read as follows:
     44-31.3-2. Musical and theatrical production tax credits.
     (a) Definitions. As used in this chapter:
     (1) "Accredited theater production" means a for-profit live stage presentation in a qualified
production facility, as defined in this chapter that is either: (i) A pre-Broadway production, or (ii)
A post-Broadway production.
     (2) "Accredited theater production certificate" means a certificate issued by the film office
certifying that the production is an accredited theater production that meets the guidelines of this
chapter.
     (3) "Advertising and public relations expenditure" means costs incurred within the state by
the accredited theater productions for goods or services related to the national marketing, public
relations, creation and placement of print, electronic, television, billboards and other forms of
advertising to promote the accredited theater production.
     (4) "Payroll" means all salaries, wages, fees, and other compensation including related
benefits for services performed and costs incurred within Rhode Island.
     (5) "Pre-Broadway production" means a live stage production that, in its original or
adaptive version, is performed in a qualified production facility having a presentation scheduled
for Broadway's theater district in New York City within (12) thirty-six (36) months after its Rhode
Island presentation.
     (6) "Post-Broadway production" means a live stage production that, in its original or
adaptive version, is performed in a qualified production facility and opens its U.S. tour in Rhode
Island after a presentation scheduled for Broadway's theater district in New York City.
     (7) "Production and performance expenditures" means a contemporaneous exchange of
cash or cash equivalent for goods or services related to development, production, performance, or
operating expenditures incurred in this state for a qualified theater production including, but not
limited to, expenditures for design, construction and operation, including sets, special and visual
effects, costumes, wardrobes, make-up, accessories; costs associated with sound, lighting, staging,
payroll, transportation expenditures, advertising and public relations expenditures, facility
expenses, rentals, per diems, accommodations and other related costs.
     (8) "Qualified production facility" means a facility located in the state of Rhode Island in
which live theatrical productions are, or are intended to be, exclusively presented that contains at
least one stage, a seating capacity of one thousand (1,000) or more seats, and dressing rooms,
storage areas, and other ancillary amenities necessary for the accredited theater production.
     (9) "Resident" or "Rhode Island resident" means, for the purpose of determination of
eligibility for the tax incentives provided by this chapter, an individual who is domiciled in the state
of Rhode Island or who is not domiciled in this state but maintains a permanent place of abode in
this state and is in this state for an aggregate of more than one hundred eighty-three (183) days of
the taxable year, unless the individual is in the armed forces of the United States.
     (10) "Rhode Island film and television office" means the office within the department of
administration that has been established in order to promote and encourage the locating of film and
television productions within the state of Rhode Island. The office is also referred to as the "film
office."
     (11)(i) "Transportation expenditures" means expenditures for the packaging, crating, and
transportation both to the state for use in a qualified theater production of sets, costumes, or other
tangible property constructed or manufactured out of state, and/or from the state after use in a
qualified theater production of sets, costumes, or other tangible property constructed or
manufactured in this state and the transportation of the cast and crew to and from the state. Such
term shall include the packaging, crating, and transporting of property and equipment used for
special and visual effects, sound, lighting and staging, costumes, wardrobes, make-up, and related
accessories and materials, as well as any other performance or production-related property and
equipment.
     (ii) Transportation expenditures shall not include any costs to transport property and
equipment to be used only for filming and not in a qualified theater production, any indirect costs,
and expenditures that are later reimbursed by a third party; or any amounts that are paid to persons
or entities as a result of their participation in profits from the exploitation of the production.
     (b) Tax credit.
     (1) Any person, firm, partnership, trust, estate, or other entity that receives an accredited
theater production certificate shall be allowed a tax credit equal to thirty percent (30%) of the total
production and performance expenditures and transportation expenditures for the accredited theater
production and to be computed as provided in this chapter against a tax imposed by chapters 11,
12, 13, 14, 17, and 30 of this title. Said credit shall not exceed five million dollars ($5,000,000) and
shall be limited to certified production costs directly attributable to activities in the state and
transportation expenditures defined above. The total production budget shall be a minimum of one
hundred thousand dollars ($100,000).
     (2) No more than fifteen million dollars ($15,000,000) in total may be issued for any tax
year for motion picture tax credits pursuant to chapter 31.2 of this title and/or musical and theatrical
production tax credits pursuant to this chapter. Said credits shall be equally available to motion
picture productions and musical and theatrical productions. No specific amount shall be set aside
for either type of production.
     (3) The tax credit shall be allowed against the tax for the taxable period in which the credit
is earned and can be carried forward for not more than three (3) succeeding tax years.
     (4) Credits allowed to a company that is a subchapter S corporation, partnership, or a
limited-liability company that is taxed as a partnership, shall be passed through respectively to
persons designated as partners, members, or owners on a pro rata basis or pursuant to an executed
agreement among such persons designated as subchapter S corporation shareholders, partners, or
members documenting an alternate distribution method without regard to their sharing of other tax
or economic attributes of such entity.
     (5) If the company has not claimed the tax credits in whole or part, taxpayers eligible for
the tax credits may assign, transfer, or convey the tax credits, in whole or in part, by sale or
otherwise, to any individual or entity and the assignee of the tax credits that has not claimed the tax
credits in whole or part may assign, transfer, or convey the tax credits, in whole or in part, by sale
or otherwise, to any individual or entity. The assignee of the tax credits may use acquired credits
to offset up to one hundred percent (100%) of the tax liabilities otherwise imposed pursuant to
chapter 11, 12, 13 (other than the tax imposed under § 44-13-13), 14, 17, or 30 of this title. The
assignee may apply the tax credit against taxes imposed on the assignee for not more than three (3)
succeeding tax years. The assignor shall perfect the transfer by notifying the state of Rhode Island
division of taxation, in writing, within thirty (30) calendar days following the effective date of the
transfer and shall provide any information as may be required by the division of taxation to
administer and carry out the provisions of this section.
     (6) For purposes of this chapter, any assignment or sales proceeds received by the assignor
for its assignment or sale of the tax credits allowed pursuant to this section shall be exempt from
this title.
     (7) In the case of a corporation, this credit is only allowed against the tax of a corporation
included in a consolidated return that qualifies for the credit and not against the tax of other
corporations that may join in the filing of a consolidated tax return.
     (c) Certification and administration.
     (1) The applicant shall properly prepare, sign, and submit to the film office an application
for initial certification of the theater production. The application shall include the information and
data as the film office deems reasonably necessary for the proper evaluation and administration of
the application, including, but not limited to, any information about the theater production company
and a specific Rhode Island live theater or musical production. The film office shall review the
completed application and determine whether it meets the requisite criteria and qualifications for
the initial certification for the production. If the initial certification is granted, the film office shall
issue a notice of initial certification of the accredited theater production to the theater production
company and to the tax administrator. The notice shall state that, after appropriate review, the initial
application meets the appropriate criteria for conditional eligibility. The notice of initial
certification will provide a unique identification number for the production and is only a statement
of conditional eligibility for the production and, as such, does not grant or convey any Rhode Island
tax benefits.
     (2) Upon completion of an accredited theater production, the applicant shall properly
prepare, sign, and submit to the film office an application for final certification of the accredited
theater production. The final application shall also contain a cost report and an "accountant's
certification." The film office and tax administrator may rely without independent investigation,
upon the accountant's certification, in the form of an opinion, confirming the accuracy of the
information included in the cost report. Upon review of a duly completed and filed application and
upon no later than thirty (30) days of submission thereof, the division of taxation will make a
determination pertaining to the final certification of the accredited theater production and the
resultant tax credits.
     (3) Upon determination that the company qualifies for final certification and the resultant
tax credits, the tax administrator of the division of taxation shall issue to the company: (i) An
accredited theater production certificate; and (ii) A tax credit certificate in an amount in accordance
with subsection (b) of this section. A musical and theatrical production company is prohibited from
using state funds, state loans, or state guaranteed loans to qualify for the motion picture tax credit.
All documents that are issued by the film office pursuant to this section shall reference the
identification number that was issued to the production as part of its initial certification.
     (4) The director of the department of administration, in consultation as needed with the tax
administrator, shall promulgate rules and regulations as are necessary to carry out the intent and
purposes of this chapter in accordance with the general guidelines provided herein for the
certification of the production and the resultant production credit.
     (5) If information comes to the attention of the film office that is materially inconsistent
with representations made in an application, the film office may deny the requested certification.
In the event that tax credits or a portion of tax credits are subject to recapture for ineligible costs
and the tax credits have been transferred, assigned, and/or allocated, the state will pursue its
recapture remedies and rights against the applicant of the theater production tax credits. No redress
shall be sought against assignees, sellers, transferees, or allocates of the credits.
     (d) Information requests.
     (1) The director of the film office, and his or her agents, for the purpose of ascertaining the
correctness of any credit claimed under the provisions of this chapter, may examine any books,
paper, records, or memoranda bearing upon the matters required to be included in the return, report,
or other statement, and may require the attendance of the person executing the return, report, or
other statement, or of any officer or employee of any taxpayer, or the attendance of any other
person, and may examine the person under oath respecting any matter that the director, or his or
her agent, deems pertinent or material in administration and application of this chapter and where
not inconsistent with other legal provisions, the director may request information from the tax
administrator.
     (2) The tax administrator, and his or her agents, for the purpose of ascertaining the
correctness of any credit claimed under the provisions of this chapter, may examine any books,
paper, records, or memoranda bearing upon the matters required to be included in the return, report,
or other statement, and may require the attendance of the person executing the return, report, or
other statement, or of any officer or employee of any taxpayer, or the attendance of any other
person, and may examine the person under oath respecting any matter the tax administrator or his
or her agent deems pertinent or material in determining the eligibility for credits claimed and may
request information from the film office, and the film office shall provide the information in all
cases to the tax administrator.
     (e) The film office shall comply with the impact analysis and periodic reporting provisions
of § 44-31.2-6.1.
     SECTION 18. Section 44-33.6-11 of the General Laws in Chapter 44-33.6 entitled
"Historic Preservation Tax Credits 2013" is hereby amended to read as follows:
     44-33.6-11. Sunset.
     No credits shall be authorized to be reserved pursuant to this chapter on or after June 30,
2022 2023, or upon the exhaustion of the maximum aggregate credits, whichever comes first.
     SECTION 19. Section 44-48.3-14 of the General Laws in Chapter 44-48.3 entitled "Rhode
Island Qualified Jobs Incentive Act of 2015" is hereby amended as follows:
     44-48.3-14. Sunset.
     No credits shall be authorized to be reserved pursuant to this chapter after December 31,
2022 2023.
     SECTION 20. This Article shall take effect upon passage.