§ 44-57-3. Eligibility.
In order to be eligible to receive a renewable energy system tax credit, pursuant to the provisions of this chapter, a person shall:
(1) Pay income taxes in Rhode Island; and
(2) Own, rent, or be the contract buyer of the dwelling or dwellings to be served by the renewable energy system. The dwelling or dwellings must be in the main or secondary residence of the person who applies for the tax credit, or of a tenant; or
(3) Own, or be the contract buyer of the renewable energy system and pay all or part of the cost of the renewable energy system; or
(4) Be the contractor that owns the dwelling for speculative sale in which the renewable energy system is installed.
History of Section.P.L. 2000, ch. 145, § 1.
Structure Rhode Island General Laws
Chapter 44-57 - Residential Renewable Energy System Tax Credit
Section 44-57-1. - Tax credit for principal or secondary residence.
Section 44-57-2. - Definitions.
Section 44-57-3. - Eligibility.
Section 44-57-4. - Eligible devices.
Section 44-57-5. - Computation of tax credit.
Section 44-57-6. - Application for system certification.
Section 44-57-7. - Forms of application for system certification.
Section 44-57-8. - Contractor Certification.
Section 44-57-9. - Review of applications.
Section 44-57-10. - Rules and regulations.
Section 44-57-11. - Enforcement.
Section 44-57-12. - Administrative process for review and revocation of contractor certification.