,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #adda  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ah1         
#bjbe,mr4 ,torres ( ,new ,york 7=       
himself1 ,mr4 ,lawl]1 ,mr4 ,nadl]1 ,mr4 
,latim]1 ,mr4 ,riley ( ,new ,york1 &    
,mr4 ,olszewski7 introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
e/abli% a tax cr$it = ! pur*ase &       
in/allation ( c]ta9 wat] filtration     
sy/ems 9 homes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,provid+ ,useful   
,relief = ,enhanc$ ,wat] ,act or !      
,,pure ,wat] ,act4  #b4 ,wat] filtration
 cr$it  7a7 ,9 g5]al ,subp>t ,a ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #be;,e ! foll[+  
new section3  #be;,f4 ,wat] filtration  
cr$it  7a7 ,all[ance ( cr$it ,9 ! case (
 an individual1 !re %all be all[$ z a   
cr$it aga9/ ! tax impos$ by ?is *apt] = 
! taxable ye> an am\nt equal to ! sum   

(-- 7#a7 #bj p]c5t ( qualifi$ prim>y    
resid5ce filtration exp5ditures1 &  7#b7
 #aj p]c5t ( qualifi$ non-prim>y        
resid5ce filtration exp5ditures4  7b7   
,maximum cr$it ,! cr$it all[$ "u        
subsection 7a7 = any taxable ye> %all n 
exce$ #b1ejj4  7c7 ,c>ry=w>d ( unus$    
cr$it ,if ! cr$it all[able "u subsection
 7a7 exce$s ! limitation impos$ by      
subsection 7b71 su* excess %all be c>ri$
 to ! succe$+ taxable ye> & add$ to !   
cr$it all[able "u subsection 7a7 = su*  
succe$+ taxable ye>4  7d7 ,def9itions ,=
 purposes ( ?is section-- 7#a7 ,qualifi$
 prim>y resid5ce filtration exp5diture  
,! t]m qualifi$ prim>y resid5ce         
filtration exp5diture means an          
exp5diture = a qualifi$ wat] filt] = use
 9 a dwell+ unit locat$ 9 ! ,unit$      
,/ates & us$ z a ! prim>y resid5ce ( !  
taxpay]4  7#b7 ,qualifi$ non-prim>y     
resid5ce filtration exp5diture ,! t]m   
qualifi$ non-prim>y resid5ce filtration 
exp5diture means an exp5diture = a      
qualifi$ wat] filt] = use 9 a dwell+    

unit locat$ 9 ! ,unit$ ,/ates & us$ z a 
second>y resid5ce ( ! taxpay]4  7#c7    
,qualifi$ wat] filt] ,= purposes ( ?is  
section1 ! t]m qualifi$ wat] filt]--    
7,a7 means a home wat] filtration sy/em 
! purpose ( :i* is to remove at lea/ #ij
 p]c5t ( lead1 ,,pfas1 & ,,pfoas f dr9k+
 wat]1 &  7,b7 does n include ma9t5ance 
co/s or replacem5t p>ts = su* filtration
 sy/em4  7#d7 ,,pfas ,! t]m ,,pfas means
 p]- & polyfluoroalkyl sub/ances t      
conta9 at lea/ "o fully fluor9at$ c>bon 
atom4  7#e7 ,,pfoa ,! t]m ,,pfoa means  
p]fluorooctanoic acid4  7e7 ,basis      
adju/m5t ,= purposes ( ?is subtitle1 if 
a cr$it is all[$ "u ?is section = any   
exp5diture ) respect to any prop]ty1 !  
increase 9 ! basis ( su* prop]ty :i*    
w\ld 7b = ?is subsection7 result f su*  
exp5diture %all be r$uc$ by ! am\nt ( ! 
cr$it s all[$4  4  7b7 ,cl]ical am5dm5t 
,! table ( sections = subp>t ,a ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( su*     
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #be;,e ! foll[+ new   

item3 ,sec4 #be;,f4 ,wat] filtration    
cr$it4  7c7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbd4