Amendment #1240 to H4400

Home Water Filtration Tax credit

Representatives McKenna of Webster, Vieira of Falmouth, Orrall of Lakeville, Durant of Spencer, Kuros of Uxbridge, Muradian of Grafton and Velis of Westfield move to add the following section:

"Section XX: Section 6 of Chapter 62 of the MGL is hereby amending by adding after subsection (I) the following new subsection:

section (j) 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, if said residence has water supplied solely by connection to a public water supply, shall be allowed a credit equal to 60 per cent of the expenditures related to the installation of a home water filtration system if the water being provided is deemed unclean or unsafe by the department. Eligible expenditures shall be the actual cost to the taxpayer or $2,500, whichever is less; provided, however, that said credit shall be available to eligible taxpayers beginning in the tax year in which the installation of said filtration system was installed; and provided, further, that said credit shall not exceed $750 in any tax year and any excess credit may be applied over the following tax years up to an aggregate maximum of $1,500.  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 that continued maintenance of said filtration system to include replacement filters are not eligible expenses.