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HOUSE DOCKET, NO. 1128 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3133
The Commonwealth of Massachusetts
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PRESENTED BY:
Steven S. Howitt
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to a sewage line tax credit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Steven S. Howitt4th Bristol1/14/2025 1 of 2
HOUSE DOCKET, NO. 1128 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3133
By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 3133) of
Steven S. Howitt relative to a sewage line tax credit. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2836 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act relative to a sewage line tax credit.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Subsection (h) paragraph (2) of Section 6 of Chapter 62 of the General Laws, as so
2appearing in the 2022 Official Edition, is hereby amended by adding after clause (i) the
3following new clause:
4 (ii) Any owner of residential property located in the commonwealth who is not a
5dependent of another taxpayer and who occupies said property as his principal residence, shall be
6allowed a credit for expenditures for design and construction expenses for the connection to
7newly installed municipal sewage lines. For the purposes of this clause a “newly installed”
8sewage line shall mean sewage line installed by municipality in the year 2019 or later. Such
9credit under this clause shall be equal to 40 per cent of said expenditure for connection to the
10sewage line. Said expenditures shall be the actual cost to the taxpayer or $25,000, whichever is 2 of 2
11less; provided, however, that said credit shall be available to eligible taxpayers beginning in the
12tax year in which the repair or replacement of said cesspool or septic system was completed; and
13provided, further, that said credit shall not exceed $4,000 in any tax year and any excess credit
14may be applied over the following five subsequent tax years up to an aggregate maximum of
15$10,000. The amount of any such credit shall be reduced by an amount equal to the total interest
16subsidy or grant received from the commonwealth, whether directly or indirectly, toward the cost
17of said expenditures. The department shall promulgate such rules and regulations as are
18necessary to administer the credit afforded by this subsection, including, but not limited to, a
19notification system by the commonwealth to recipients of said interest subsidy or grant of the
20amount of the total subsidy provided by the commonwealth.