R.I. Gen. Laws § 44-57-1 — Tax credit for principal or secondary residence

(a) An eligible person, as defined in § 44-57-3, who shall pay all or part of the cost of an eligible renewable energy system, as
defined in § 44-57-4, which is installed in a dwelling, as defined in § 44-57-2(13), shall be entitled to a tax credit against the tax liability imposed by chapters
11 and 30 of this title. The credit, which shall be nonrefundable, shall be computed
in accordance with § 44-57-5.
(b) The credit shall be claimed in the tax year in which the renewable energy system is
placed into service. The credit may be claimed in the tax year the renewable energy
system is purchased if the system is placed in service by April 1 of the following
tax year.
(c) Any credit not used in accordance with subsection (b) of this section shall not be
carried over to any following year or years. The tax credit shall not reduce the tax
in any tax year below the minimum tax where a minimum tax is provided by law.
(d) In the event the eligible person is a partnership, joint venture, or corporation,
the credit shall be divided in the same manner as income.