SECTION 1. Notwithstanding any general or special law, rule or regulation to the contrary, the department of revenue shall, in consultation with the department of agricultural resources, create a twenty-five percent personal income tax credit, on the purchase and installation of an amount not exceeding two-hundred fifty dollars of plants and landscaping items intended to reduce water usage, including, but not limited to: drought resistant plants that last for more than one year; kits or devices specifically designed for generating compost; grey-water recovery systems where the effluent is used for watering plants; rainwater recovery and storage devices where they are used for watering plants; rain sensors for irrigation systems; and, underground drip irrigation systems.
The commissioner of the department of agricultural resources, in consultation with the department of environmental protection, shall develop and maintain such a list of plants and landscaping items.
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