R.I. Gen. Laws § 44-38-1 — Purpose

The general assembly finds that elderly persons who own or rent property and who are
not required to file either a federal or state income tax return cannot avail themselves
of income tax credits or rebates; the general assembly further finds that this situation
among elderly persons constitutes a negative incentive, and that to provide an energy
conservation grant to elderly persons who make expenditures for home improvements
designed to increase the energy efficiency of the dwelling is in the public interest.