In whose name must the electricity contract be in order to qualify for tax credit?

It does not matter in whose name the electricity contract is. Instead, the tax credit for electricity is claimed by the persons who are living in the apartment and who have contributed to the electricity payments for the apartment, in proportion to their contributions. This means that the electricity contract can be in the name of the lessor or other owner living elsewhere, for example. Persons treated as spouses in taxation can choose how they share the credit.