Bill Details
View committees (1)
View cosponsors (8)
- Rep. Lawler, Michael [R-New York-17]
- Rep. Nadler, Jerrold [D-New York-12]
- Rep. Latimer, George [D-New York-16]
- Rep. Riley, Josh [D-New York-19]
- Rep. Olszewski, Johnny [D-Maryland-2]
- Rep. Mackenzie, Ryan [R-Pennsylvania-7]
- Rep. Bresnahan, Robert P. [R-Pennsylvania-8]
- Rep. Kennedy, Timothy M. [D-New York-26]
AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would create a federal tax credit for people who buy and install certain home water filtration systems. The goal is to help households pay for systems that remove harmful contaminants from drinking water, especially lead and “forever chemicals” like PFAS and PFOA. The credit would apply to both a taxpayer’s main home and, at a lower rate, a second home in the United States. It would also limit the total credit to $2,500 a year, and any unused amount could be carried into the next tax year if the full credit cannot be used right away.
- For a primary home, the credit would cover 20% of qualified water filtration costs.
- For a secondary home, the credit would cover 10% of qualified water filtration costs.
- To qualify, the system must remove at least 90% of lead, PFAS, and PFOA from drinking water.
- The credit would not cover maintenance costs or replacement parts, and it would start applying to tax years beginning after December 31, 2024.
Official Summaries
Providing Useful Relief for Enhanced Water Act or the PURE Water Act
This bill establishes a new nonrefundable federal tax credit for 20% of the cost of a water filter used in a primary residence located in the United States (or 10% of the cost for a water filter used in a non-primary U.S. residence). (Limitations apply.)
Under the bill, the tax credit is limited to $2,500 in a tax year. However, the bill allows the amount of the tax credit in excess of the annual maximum amount to be carried forward to the succeeding tax year.
To qualify for the tax credit, the water filter must be a home water filtration system with the purpose of removing from drinking water at least 90% of (1) lead, (2) per- and polyfluoroalkyl substances that contain at least one fully fluorinated carbon atom (PFAS), and (3) perfluorooctanoic acid (PFOA).
Finally, under the bill, the increase in the basis of the residence (the value of the residence for federal tax purposes) due to the water filter excludes the amount of the allowed tax credit.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1441 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1441
To amend the Internal Revenue Code of 1986 to establish a tax credit
for the purchase and installation of certain water filtration systems
in homes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 18, 2025
Mr. Torres of New York (for himself, Mr. Lawler, Mr. Nadler, Mr.
Latimer, Mr. Riley of New York, and Mr. Olszewski) introduced the
following bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to establish a tax credit
for the purchase and installation of certain water filtration systems
in homes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Providing Useful Relief for Enhanced
Water Act'' or the ``PURE Water Act''.
SEC. 2. WATER FILTRATION CREDIT.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 25E the following new section:
``SEC. 25F. WATER FILTRATION CREDIT.
``(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this chapter
for the taxable year an amount equal to the sum of--
``(1) 20 percent of qualified primary residence filtration
expenditures, and
``(2) 10 percent of qualified non-primary residence
filtration expenditures.
``(b) Maximum Credit.--The credit allowed under subsection (a) for
any taxable year shall not exceed $2,500.
``(c) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) exceeds the limitation imposed by subsection (b), such
excess shall be carried to the succeeding taxable year and added to the
credit allowable under subsection (a) for such succeeding taxable year.
``(d) Definitions.--For purposes of this section--
``(1) Qualified primary residence filtration expenditure.--
The term `qualified primary residence filtration expenditure'
means an expenditure for a qualified water filter for use in a
dwelling unit located in the United States and used as a the
primary residence of the taxpayer.
``(2) Qualified non-primary residence filtration
expenditure.--The term `qualified non-primary residence
filtration expenditure' means an expenditure for a qualified
water filter for use in a dwelling unit located in the United
States and used as a secondary residence of the taxpayer.
``(3) Qualified water filter.--For purposes of this
section, the term `qualified water filter'--
``(A) means a home water filtration system the
purpose of which is to remove at least 90 percent of
lead, PFAS, and PFOAS from drinking water, and
``(B) does not include maintenance costs or
replacement parts for such filtration system.
``(4) PFAS.--The term `PFAS' means per- and polyfluoroalkyl
substances that contain at least one fully fluorinated carbon
atom.
``(5) PFOA.--The term `PFOA' means perfluorooctanoic acid.
``(e) Basis Adjustment.--For purposes of this subtitle, if a credit
is allowed under this section for any expenditure with respect to any
property, the increase in the basis of such property which would (but
for this subsection) result from such expenditure shall be reduced by
the amount of the credit so allowed.''.
(b) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 25E the following new
item:
``Sec. 25F. Water filtration credit.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.
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