Renter's credit authorized -- No interest allowed.

(1) A claimant who rents a residence and meets the requirements of this part may receive a renter's credit. (2) A claimant who meets the requirements of this part and Part 3, Homeowner's Credit, may claim in any year a renter's credit under Section 59-2a-205, a homeowner's credit as provided under Part 3, Homeowner's Credit, or both. (3) Interest is not allowed on any payment made to a claimant under this part.