HR 1441
PURE Water Act
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- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill, the PURE Water Act, creates a federal tax credit to help homeowners purchase water filters that remove harmful contaminants. Individuals can claim a tax credit of up to 20% for filters used in their primary residence and 10% for filters used in a secondary residence, with a maximum credit of $2,500 per year. Filters must be certified to remove at least 90% of lead, PFAS, and PFOA, and the credit reduces the basis of the property where the filter is installed.
Key provisions
- Provides a tax credit for water filters.
- 20% credit for primary residence filters, up to $2,500.
- 10% credit for non-primary residence filters, up to $2,500.
- Filters must remove at least 90% of lead, PFAS, and PFOA.
- The credit can be carried forward to subsequent tax years if it exceeds the annual maximum.
- The credit reduces the basis of the property where the filter is installed.
- Excludes maintenance costs and replacement parts from the credit.
- Effective date: December 31, 2024
Who is affected
- Homeowners
- Taxpayers
- Individuals
Notable changes
- Establishes a new tax credit for water filters.
- Specifies the percentage of the filter cost eligible for the credit based on whether it's a primary or secondary residence.
Sponsors
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Primary sponsor
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119th CONGRESS — 1st Session
H. R. 1441
IN THE HOUSE OF REPRESENTATIVES
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.
This Act may be cited as the Providing Useful Relief for Enhanced Water Act PURE Water Act
or the
.
20 percent of qualified primary residence filtration expenditures, and
10 percent of qualified non-primary residence filtration expenditures.
qualified primary residence filtration expendituremeans 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.
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.
qualified water filter—
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
does not include maintenance costs or replacement parts for such filtration system.
PFASmeans per- and polyfluoroalkyl substances that contain at least one fully fluorinated carbon atom.
PFOAmeans perfluorooctanoic acid.
Sec. 25F. Water filtration credit.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.