R.I. Gen. Laws § 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.