The general assembly finds and declares that it is Rhode Island's priority to reduce the state's unemployment rate by stimulating new industries that have large employment growth potential by providing tax incentives and other means necessary and therefore recognizes that such incentives should be created for the arts and entertainment industry. The purpose of this chapter is to create economic incentives for the purpose of stimulating the local economy and reducing unemployment in Rhode Island.
R.I. Gen. Laws § 44-31.3-1