The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 228 Original 2019 Regular Session Claitor
Proposed law authorizes individual income tax credits for purchases of certain water saving
equipment installed at the individual's residence located in this state beginning January 1, 2020:
(1)High efficiency toilet – $50 per toilet up to three per residence.
(2)High efficiency washing machine – $100 per washing machine limited to one per household.
(3)Weather based irrigation controller – $100 per controller limited to one per residence.
(4)Storm water runoff collection systems – $25 for rain barrels or cisterns less than 200 gallons,
$100 for systems with capacities between 200 and 1,000 gallons, and $200 for capacities
over 1,000 gallons limited to one per residence.
Proposed law provides that the credit amounts for the purchase of water saving equipment will be
doubled if the individual resides in an area of groundwater concern.
Proposed law provides definitions for the water saving equipment eligible for the credit:
(1)"High efficiency toilet" means a new toilet not exceeding 1.28 gallons of water per flush that
is included on the EPA's WaterSense products list.
(2)"High efficiency washing machine" means a new high efficiency washing machine listed on
the EPA's Energy Star qualified high efficiency washing machines product list.
(3)"Storm water runoff system" means a new rain barrel or cistern used to collect, store, and
reuse rainwater for landscaping and other residential water purposes.
(4)"Weather based irrigation controller" means new signal based or sensor based smart
irrigation controller listed on the EPA's approved WaterSense controller list.
Proposed law authorizes the credit to be used against individual income tax in the tax year in which
the equipment is purchased and installed.
Proposed law authorizes a one-year carryover of the credit if the credit exceeds the taxpayer's tax
liability in the year earned.
Proposed law requires taxpayers to retain documentation related to the purchase of water saving
equipment for which a credit is claimed and shall provide if requested by the Department of Revenue.
Proposed law places a $2 million annual cap on the total credits the Department of Revenue can
issue during any year and provides that any credits in excess of the cap shall be deemed applied for
on the first day of the following year.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:297.14)