§ 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 deduction” 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.
History of Section.
P.L. 2013, ch. 144, art. 9, § 2; P.L. 2014, ch. 528, § 66.