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PURE Water Act
3/17/2025, 12:38 PM
Summary of Bill HR 1441
Under this proposed legislation, individuals who purchase and install qualifying water filtration systems in their homes would be eligible for a tax credit. The specific criteria for qualifying water filtration systems would be outlined in the bill and would likely include systems that meet certain standards for water quality improvement.
The tax credit provided under this bill would help offset the costs associated with purchasing and installing water filtration systems, making them more accessible to a wider range of households. This, in turn, could lead to improved health outcomes for individuals who have access to cleaner drinking water. Overall, the Water Filtration Tax Credit Act aims to promote the use of water filtration systems in homes to ensure that all Americans have access to safe and clean drinking water.
Congressional Summary of HR 1441
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.
