Rhode Island Tax Credit Transfers

Todd Feathers filed this request with the Department of Revenue of Rhode Island.


From: Todd Feathers

To Whom It May Concern:

Pursuant to the Rhode Island Access to Public Records Act ("APRA"), I hereby request the following records:

1) All tax credit "notices of assignment" submitted to the Division of Taxation from Jan. 1, 2012 until the date this request is processed for the following tax credits:

- Historic Preservation Tax Credit
- Historic Preservation Investment Tax Credit
- Rebuild Rhode Island Tax Credit
- Motion Picture Production Tax Credit
- Anchor Institution Tax Credit
- Qualified Jobs Incentive Act of 2015 Tax Credit

Any recipient of the above tax credits is required to file a written notice of assignment with the Division of Taxation within 30 days of assigning (transferring) the tax credit to another entity. These notices are not part of either the assignee's or assignor's tax returns and are therefore not subject to exemption under RIGL 38-2-2(4)o. Please note that I am not requesting any of the documentation that is required to be attached to the notice of assignment that contains individuals' social security numbers or addresses.


2) A copy of an existing spreadsheet or the product of a queryable database that documents all assignments/transfers of the above tax credits since Jan. 1, 2012, provided that the spreadsheet/database includes the name of the assignor and assignee, the date of the transfer, the type of tax credit, the amount of the tax credit, any unique ID number associated with the tax credit, and any other information pertaining to the tax credit already recorded in the database.

I am not requesting that the Division of Taxation provide me with documents responsive to both item 1 and item 2 above. I am only requesting documents responsive to one or the other, and I am leaving the decision about which documents would be faster and cheaper to produce to the discretion of the Division of Taxation. I am happy to discuss ways to clarify my request, if necessary, and can be reached at 978-970-4650.

I ask that all fees be waived for this request as I am a journalist employed by the Lowell Sun and I intend to use the requested records to publish articles in the public interest and not for any commercial purposes. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 10 business days, as the statute requires.


Todd Feathers

From: Lemos, Bernard (DOR)