Politiparty
Politiparty

119th Congress Taxation

H.R. 1441: PURE Water Act

Introduced

  1. Introduced (completed)Feb 18, 2025
  2. Passed House (not reached)
  3. Passed Senate (not reached)
  4. To the President (not reached)
  5. Became law (not reached)

Summary

Introduced in House, Feb 18, 2025

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).

Read the full summary

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.

Written by the Congressional Research Service, Library of Congress.

Roll calls

0 votes on this bill

No roll call votes have been held on this bill.

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

8

Bipartisan support.

Who scored on this bill

6 points earned
  1. 1Ritchie Torres D-NY SponsorDrew cross-party cosponsors, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Ritchie Torres

History

  1. Feb 18, 2025Introduced in the House by Ritchie Torres.
Show the full action history (2 actions)
  1. Feb 18, 2025Introduced in House
  2. Feb 18, 2025Referred to the House Committee on Ways and Means.