{"data":{"id":"us-ri/r.i.-gen.-laws-44-57-5","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-57-5","heading":"Computation of tax credit.","body":"(a) The tax credit on each system as provided for in this chapter shall be determined as follows:\n(1) Photovoltaic systems:\n(i)(A) Photovoltaic systems shall have a minimum module size of twenty-four (24) square feet; and\n(B) Be connected to a battery storage system or be grid interconnected;\n(ii) Qualifying systems shall receive a tax credit of:\n(A) Twenty-five percent (25%) of the cost of the system.\n(iii) The maximum cost of the system shall not exceed fifteen thousand dollars ($15,000); provided, systems costing more than fifteen thousand dollars ($15,000) will receive a tax credit based on a fifteen thousand dollar ($15,000) system cost.\n(2) Solar domestic hot water systems:\n(i)(A) Solar domestic hot water systems shall have a minimum collector area of thirty-four (34) square feet; and\n(B) A solar storage tank that is at least eighty (80) gallons.\n(ii) Qualifying systems shall receive a tax credit of:\n(A) Twenty-five percent (25%) of the cost of the system.\n(iii) The maximum cost of the system shall not exceed seven thousand dollars ($7,000); provided, systems costing more than seven thousand dollars ($7,000) will receive a tax credit based on a seven thousand dollar ($7,000) system cost.\n(3) Active solar heating systems:\n(i)(A) Active solar space heating systems shall have a minimum collector area of one hundred twenty-five (125) square feet; and\n(B) A system for storing and/or distributing the heat to the living area of the house.\n(ii) Qualifying systems shall receive a tax credit of:\n(A) Twenty-five percent (25%) of the cost of the system.\n(iii) The maximum cost of the system shall not exceed fifteen thousand dollars ($15,000); provided, systems costing more than fifteen thousand dollars ($15,000) will receive a tax credit based on a fifteen thousand dollar ($15,000) system cost.\n(4) Wind energy systems:\n(i)(A) Wind energy systems must have a rotor diameter of at least forty-four inches (44″); and\n(B) Have a minimum factory rated output of at least two hundred fifty (250) watts at twenty-eight (28) mph.\n(ii) Qualifying systems shall receive a tax credit of:\n(A) Twenty-five percent (25%) of the cost of the system.\n(iii) The maximum cost of the system shall not exceed fifteen thousand dollars ($15,000); provided, systems costing more than fifteen thousand dollars ($15,000) will receive a tax credit based on a fifteen thousand dollar ($15,000) system cost.\n(5) Geothermal systems:\n(i) Geothermal systems must have either a coefficient of performance of 3.4 or greater or an efficiency ratio of sixteen (16) or greater. All geothermal systems must have a commissioning sign-off by the manufacturer or distributor of the equipment to verify the proper installation and performance of the system. All geothermal systems must meet the following standards:\n(A) ARI/ASHRAE/ISO-13256-1 for water to air geothermal systems;\n(B) ARI/ASHRAE/ISO-13256-2 for water to water geothermal systems;\n(C) ARI/ASHRAE/ISO-13256 GWHP for groundwater heat pumps;\n(D) ARI/ASHRAE/ISO-13256 GLHP for closed loop heat pumps;\n(ii) Qualifying systems shall receive a tax credit of:\n(A) Twenty-five percent (25%) of the cost of the system.\n(iii) The maximum cost of the system shall not exceed seven thousand dollars ($7,000). Provided, systems costing more than seven thousand dollars ($7,000) will receive a tax credit based on a seven thousand dollar ($7,000) system cost.\n(b) For purposes of the tax credit, the cost of the renewable energy system shall be the net cost of acquiring the system, and shall not include:\n(1) Unpaid labor including the applicant’s labor;\n(2) Operating and maintenance costs;\n(3) Land costs;\n(4) Legal and court costs;\n(5) Patent search fees;\n(6) Fees for variances;\n(7) Loan interest;\n(8) Service contracts;\n(9) Cost of moving a used renewable energy system from one site to another;\n(10) Cost of repair or resale of a system;\n(11) Any part of the purchase price that is optional, such as an extended warranty or an upgraded monitoring system; and\n(12) Delivery fees.","path":["Title 44 Taxation","Chapter 57 Residential Renewable Energy System Tax Credit"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-57/44-57-5.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:37Z","sha256":"26ee6bacf4e846cd3f05cbb9d967972a164c7baa20f781b10c27982c5ec84934","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-57-4","next":"us-ri/r.i.-gen.-laws-44-57-6"},"notice":"GroundRules: Original legal text. Not legal advice."}