STATE OF NEW YORK
________________________________________________________________________
1826
2025-2026 Regular Sessions
IN SENATE
January 14, 2025
___________
Introduced by Sen. ASHBY -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to creating a tax credit for
households or businesses that install a water purification or filtra-
tion system
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (qqq) to read as follows:
3 (qqq) Water filtration or purification tax credit. (1) A taxpayer who
4 purchases and installs a water purification or filtration system in
5 their residence and/or business, if such residence or business is
6 located within this state, shall be allowed a credit against the tax
7 otherwise imposed under this article in an amount equal to five hundred
8 dollars.
9 (2) A taxpayer may claim one credit pursuant to paragraph one of this
10 subsection for each residence or business for which the taxpayer
11 purchases and installs a new water purification or filtration system.
12 (3) For purposes of this subsection a "water purification or filtra-
13 tion system" shall mean a system that removes impurities from water by
14 means of a fine physical barrier, a chemical process or a biological
15 process that was installed by a professional.
16 § 2. This act shall take effect immediately and shall apply to taxable
17 years beginning on or after January 1, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03781-01-5
