To amend the Internal Revenue Code of 1986 to allow individuals a refundable credit for sewer connection expenses required under Federal or State law.

Summary

Amends the Internal Revenue Code to allow a tax credit of 50 percent of required sewer connection expenses. Defines such expenses as any amount paid or incurred to convert a principal residence from use of a septic tank sewage system to use of a municipal sewage system, if such conversion is required by Federal or State law. Limits such credit to $1,500.

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Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 12 March 1992

  Open at official source

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