119-hr1441

[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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