An Act implementing a home water filtration tax credit
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 4/21/2026 | House | Accompanied a study order, see H5313↗ |
| 3/2/2026 | House | Reporting date extended to Wednesday, March 18, 2026 |
| 1/20/2026 | House | Reporting date extended to Friday, February 27, 2026 |
| 10/17/2025 | Joint | Hearing rescheduled to 10/17/2025 from 10:00 AM-10:30 AM in A-2 and Virtual — Hearing updated to New End Time |
| 10/7/2025 | Joint | Hearing scheduled for 10/17/2025 from 10:00 AM-01:00 PM in A-2 |
| 2/27/2025 | Senate | Senate concurred |
| 2/27/2025 | House | Referred to the committee on Revenue |
No additional cosponsors.
| Committee | Recommendation | Vote |
|---|---|---|
| J26 | Accompanied | — |
of Chapter 62 of the MGL is hereby amending by adding after subsection (I) the following new section: (x)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. Said 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.
Section 6 of Chapter 62 of the MGL is hereby amending by adding after subsection (I) the following new section: (x)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. Said 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.