HOUSE DOCKET, NO. 1322        FILED ON: 1/18/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2836

The Commonwealth of Massachusetts

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PRESENTED BY:

Steven S. Howitt

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to a sewage line tax credit.

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PETITION OF:

HOUSE DOCKET, NO. 1322        FILED ON: 1/18/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2836

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2949 OF 2021-2022.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Third General Court
(2023-2024)

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An Act relative to a sewage line tax credit.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Subsection (h) paragraph (2) of Section 6 of Chapter 62  of the General Laws, as so appearing in the 2020 Official Edition, is hereby amended by adding after clause (i) the following new clause:

(ii) Any owner of residential property located in the commonwealth who is not a dependent of another taxpayer and who occupies said property as his principal residence, shall be allowed a credit for expenditures for design and construction expenses for the connection to newly installed municipal sewage lines. For the purposes of this clause a “newly installed” sewage line shall mean sewage line installed by municipality in the year 2019 or later. Such credit under this clause shall be equal to 40 per cent of said expenditure for connection to the sewage line. Said expenditures shall be the actual cost to the taxpayer or $25,000, whichever is less; provided, however, that said credit shall be available to eligible taxpayers beginning in the tax year in which the repair or replacement of said cesspool or septic system was completed; and provided, further, that said credit shall not exceed $4,000 in any tax year and any excess credit may be applied over the following five subsequent tax years up to an aggregate maximum of $10,000. The amount of any such credit shall be reduced by an amount equal to the total interest subsidy or grant received from the commonwealth, whether directly or indirectly, toward the cost of said expenditures. The department shall promulgate such rules and regulations as are necessary to administer the credit afforded by this subsection, including, but not limited to, a notification system by the commonwealth to recipients of said interest subsidy or grant of the amount of the total subsidy provided by the commonwealth.