§ 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 […]
§ 44-38-2. Energy conservation grant. An owner or renter of a residential dwelling where the dwelling is the owner’s or renter’s principal residence, and where the owner is age sixty-five (65) or over and who is not required under provisions of existing tax law to file with the Rhode Island department of revenue, division of […]
§ 44-38-3. Qualified energy-saving items. Under the provisions of this chapter, the following are those items qualified for grants under the provisions of § 44-38-2: (1) Insulation designed to reduce heat loss or heat gain in a home or in a water heater. (2) Storm or thermal windows or doors for the exterior of the […]
§ 44-38-4. Accounting — Rules and regulations. (a) Any person applying for an energy conservation grant pursuant to § 44-39-2 [Repealed.] shall file an informational tax return with the division of taxation. The division of taxation shall then reserve an appropriate amount for a period of sixty (60) days. Before the expiration of the sixtieth […]
§ 44-38-5. Applicability. The provisions of this chapter shall apply to qualified energy-saving items installed subsequent to December 31, 1979. History of Section.P.L. 1980, ch. 150, § 1.
§ 44-38-6. Repealed. History of Section.P.L. 1980, ch. 150, § 1; Repealed by P.L. 1999, ch. 354, § 36, effective July 2, 1999.
