In a new unfinished basement does code state that there must be one gfi rec and one light in it? The reason is the guy wants to finish it someday but don't have a lot of money to do it now.

Yes. An unfinished basement would require at least one receptacle and one lighting outlet.

Who is the guy?

Yes. An unfinished basement would require at least one receptacle and one lighting outlet.

Who is the guy?

Thanks that's what I thought, he just wants to get the house done and built then work on the basement. Which I don't blame him seems like everything coming at once for him.