I
119THCONGRESS
1
STSESSION H. R. 1441
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.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY18, 2025
Mr. T
ORRESof New York (for himself, Mr. LAWLER, Mr. NADLER, Mr. LATI-
MER, Mr. RILEYof New York, and Mr. OLSZEWSKI) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means
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.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Providing Useful Relief 4
for Enhanced Water Act’’ or the ‘‘PURE Water Act’’. 5
SEC. 2. WATER FILTRATION CREDIT. 6
(a) I
NGENERAL.—Subpart A of part IV of sub-7
chapter A of chapter 1 of the Internal Revenue Code of 8
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1986 is amended by inserting after section 25E the fol-1
lowing new section: 2
‘‘SEC. 25F. WATER FILTRATION CREDIT. 3
‘‘(a) A
LLOWANCE OFCREDIT.—In the case of an in-4
dividual, there shall be allowed as a credit against the tax 5
imposed by this chapter for the taxable year an amount 6
equal to the sum of— 7
‘‘(1) 20 percent of qualified primary residence 8
filtration expenditures, and 9
‘‘(2) 10 percent of qualified non-primary resi-10
dence filtration expenditures. 11
‘‘(b) M
AXIMUMCREDIT.—The credit allowed under 12
subsection (a) for any taxable year shall not exceed 13
$2,500. 14
‘‘(c) C
ARRYFORWARD OF UNUSEDCREDIT.—If the 15
credit allowable under subsection (a) exceeds the limita-16
tion imposed by subsection (b), such excess shall be car-17
ried to the succeeding taxable year and added to the credit 18
allowable under subsection (a) for such succeeding taxable 19
year. 20
‘‘(d) D
EFINITIONS.—For purposes of this section— 21
‘‘(1) Q
UALIFIED PRIMARY RESIDENCE FILTRA -22
TION EXPENDITURE .—The term ‘qualified primary 23
residence filtration expenditure’ means an expendi-24
ture for a qualified water filter for use in a dwelling 25
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unit located in the United States and used as a the 1
primary residence of the taxpayer. 2
‘‘(2) Q
UALIFIED NON-PRIMARY RESIDENCE FIL -3
TRATION EXPENDITURE .—The term ‘qualified non- 4
primary residence filtration expenditure’ means an 5
expenditure for a qualified water filter for use in a 6
dwelling unit located in the United States and used 7
as a secondary residence of the taxpayer. 8
‘‘(3) Q
UALIFIED WATER FILTER .—For purposes 9
of this section, the term ‘qualified water filter’— 10
‘‘(A) means a home water filtration system 11
the purpose of which is to remove at least 90 12
percent of lead, PFAS, and PFOAS from 13
drinking water, and 14
‘‘(B) does not include maintenance costs or 15
replacement parts for such filtration system. 16
‘‘(4) PFAS.—The term ‘PFAS’ means per- and 17
polyfluoroalkyl substances that contain at least one 18
fully fluorinated carbon atom. 19
‘‘(5) PFOA.—The term ‘PFOA’ means 20
perfluorooctanoic acid. 21
‘‘(e) B
ASISADJUSTMENT.—For purposes of this sub-22
title, if a credit is allowed under this section for any ex-23
penditure with respect to any property, the increase in the 24
basis of such property which would (but for this sub-25
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section) result from such expenditure shall be reduced by 1
the amount of the credit so allowed.’’. 2
(b) C
LERICALAMENDMENT.—The table of sections 3
for subpart A of part IV of subchapter A of chapter 1 4
of such Code is amended by inserting after the item relat-5
ing to section 25E the following new item: 6
‘‘Sec. 25F. Water filtration credit.’’
(c) EFFECTIVEDATE.—The amendments made by 7
this section shall apply to taxable years beginning after 8
December 31, 2024. 9
Æ
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