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.