§ 44-38-1 - Purpose.
SECTION 44-38-1
§ 44-38-1 Purpose. – The general assembly finds that elderly persons who own or rent property andwho are not required to file either a federal or state income tax return cannotavail themselves of income tax credits or rebates; the general assembly furtherfinds that this situation among elderly persons constitutes a negativeincentive, and that to provide an energy conservation grant to elderly personswho make expenditures for home improvements designed to increase the energyefficiency of the dwelling is in the public interest.