As used in this chapter:

(1)  “Certified maintenance or rehabilitation” means any maintenance or rehabilitation of a historic residence consistent with the historic character of that historic residence as determined in accordance with guidelines promulgated by the commission.

(2)  “Commission” means the state historical preservation commission created pursuant to § 42-45-2.

(3)  “First user” means the first person to occupy a historic residence following the completion of a certified maintenance or rehabilitation. In order to be eligible, the first user must be the owner of the historic residence at the time the tax credit is claimed.

(4)  “Historic residence” means a historic residential structure that is not of a character subject to federal depreciation allowance pursuant to 26 U.S.C. § 167 or § 168 and is:

(i)  Listed individually in the state register of historic places; or

(ii)  Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district; or

(iii)  Located in a local historic district zone as designated by a city or town under § 45-24.1-1 and certified by the commission as contributing to the historic character of that historic district zone; or

(iv)  Designated by a city or town as an individual structure subject to regulation by a historic district commission under § 45-24.1-1.