Amendment #128 to H5150

Home Water Filtration System Tax Credit

Mr. McKenna of Webster moves to amend the bill by adding the following new 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 $5,000, 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 $1000 in any tax year and any excess credit may be applied over the following tax years up to an aggregate maximum of $3000.  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.