Rhode Island General Laws Title 44. Taxation § 44-30-24. Tax credit for art

Upon presentation of written certification by the board of curators, an individual shall be entitled to a tax credit. The tax credit shall be equal to ten percent (10%) of each one thousand dollars ($1,000) of the purchase price of the art up to a maximum purchase price of ten thousand dollars ($10,000). Any amount of tax credit not deductible in the taxable year of certification may not be carried over to the following year. The credit may not be applied until all other credits available to the taxpayer for that taxable year are applied.