HB1441, the PURE Water Act, would amend the Internal Revenue Code to create a new federal income tax credit for households that purchase and install qualifying home water filtration systems. The credit would equal 20% of eligible filtration expenditures for a taxpayer’s primary residence and 10% for a secondary residence, with a maximum annual credit of $2,500. Any unused credit above the cap could be carried forward to the next tax year.
To qualify, the filtration system must be a home water filtration system designed to remove at least 90% of lead, PFAS, and PFOA from drinking water. The bill excludes maintenance costs and replacement parts from the credit. It also includes a basis adjustment rule so that the taxpayer’s property basis is reduced by the amount of the credit claimed. The proposal would apply to taxable years beginning after December 31, 2024.
Impact
The bill would add a new section 25F to the Internal Revenue Code and make a conforming amendment to the Code’s table of sections. Its practical effect would be to subsidize the purchase and installation of qualifying residential water filtration systems through the federal tax code, potentially lowering out-of-pocket costs for homeowners and other individual taxpayers with primary or secondary residences in the United States. Because it is a tax credit, it would affect federal tax liability rather than directly regulate water systems or drinking water standards.
Sentiment
Based on the bill text and the available context, the measure appears to have a generally supportive and bipartisan framing, as it was introduced by members from both parties and referred to the House Ways and Means Committee without recorded opposition in the provided materials. The bill’s purpose is presented as consumer relief and public health protection, especially for households concerned about contaminants in drinking water. No committee transcript or vote record is available here to show formal debate or division.
Contention
The main policy questions likely concern the cost of the credit to the Treasury, whether a tax incentive is the best way to address drinking-water contamination, and how narrowly the qualifying filtration standard is drawn. The bill limits eligibility to systems removing at least 90% of lead, PFAS, and PFOA, which could prompt questions about certification, enforcement, and whether some effective systems would be excluded. Another possible point of contention is that the credit applies to both primary and secondary residences, which may raise fairness concerns for some lawmakers.