Fillable Form Ri-6324 - Employer'S Adult Education Credit

EMPLOYER'S ADULT EDUCATION TAX CREDIT

I. General:

In general, a taxpayer who is an employer will be allowed a credit against the tax imposed by Chapters 11,

13, 14, 15, and 17 of Title 44. The amount of the credit is 50% of the costs incurred solely and directly for

worksite- or non-worksite-based adult education programs as specifically defined.

II. Definitions:

A. "Worksite-based" means a physical location in this state at which the taxpayer conducts his, her

or its normal trade or business.

B. "Nonworksite-based" means other than "worksite-based".

C. "Adult education programs" are limited to:

1. Basic education, which shall consist of efforts to alleviate illiteracy and provide opportunities for

academic achievement up to grade twelve (12) and which shall include instruction in reading,

writing, arithmetic, literature, social studies, science, pre-vocational subjects, and other knowl-

edge and skills necessary to cope in contemporary life; courses in Americanization and citizen-

ship for immigrants; teaching English to persons with no or limited ability with the language; and

preparation for the demonstration of competencies to qualify for the adult high school diploma or

for examinations to earn the general education development or high school equivalency diploma;

and

2. Vocational training, which shall consist of the imparting of knowledge and skills necessary to

become gainfully employed, at least at entry level, in a recognized occupation, and thus attain

economic self-sufficiency, and which shall be conveyed by classroom instruction, on the job train-

ing, and apprenticeships.

D. "Employer" means a person, corporation, partnership, estate or trust subject to the provisions of Title

44, Chapter 30, Section 71.

E. "Paid employment" means a period of time during which an employee has been hired by a business

and is receiving wages for his or her services.

III. Employment requirements:

The employee for whose adult educational programs credit is claimed by the employer must remain in the

employ of the business for a minimum period of thirteen (13) consecutive weeks and a minimum of four

hundred and fifty-five (455) hours of paid employment before the employer can become eligible for the

credit.

IV. Calculation of the credit:

The credit is 50% of the costs incurred solely and directly for non-worksite or worksite-based adult educa-

tion programs.

VI. Limitations on the credit and miscellaneous:

A. The maximum credit per employee is $300; and the maximum credit per taxable year per employer is

$5,000; the credit is not refundable and amounts of credit not deductible in the taxable year may not

be carried over to the following year.

B. The credit cannot reduce the Business Corporation Tax (Title 44, Chapter 11) to less than the mini-

mum required.

VII. Order of credit usage:

This credit may not be applied against the tax until all other credits available to this taxpayer for the taxable

year have been applied.

Form Ri-6324 - Employer'S Adult Education Credit - 2013 Page 2