I 
119TH CONGRESS 
1ST SESSION 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 
FEBRUARY 18, 2025 
Mr. TORRES of New York (for himself, Mr. LAWLER, Mr. NADLER, Mr. LATI-
MER, Mr. RILEY of 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-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Providing Useful Relief 
for Enhanced Water Act’’ or the ‘‘PURE Water Act’’. 
SEC. 2. WATER FILTRATION CREDIT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 25E the fol-
lowing new section: 
‘‘SEC. 25F. WATER FILTRATION CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the sum of— 
‘‘(1) 20 percent of qualified primary residence 
filtration expenditures, and 
‘‘(2) 10 percent of qualified non-primary resi-
dence filtration expenditures. 
‘‘(b) MAXIMUM CREDIT.—The credit allowed under 
subsection (a) for any taxable year shall not exceed 
$2,500. 
‘‘(c) CARRYFORWARD OF UNUSED CREDIT.—If the 
credit allowable under subsection (a) exceeds the limita-
tion imposed by subsection (b), such excess shall be car-
ried to the succeeding taxable year and added to the credit 
allowable under subsection (a) for such succeeding taxable 
year. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED PRIMARY RESIDENCE FILTRA-
TION EXPENDITURE.—The term ‘qualified primary 
residence filtration expenditure’ means an expendi-
ture for a qualified water filter for use in a dwelling 
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unit located in the United States and used as a the 
primary residence of the taxpayer. 
‘‘(2) QUALIFIED NON-PRIMARY RESIDENCE FIL-
TRATION EXPENDITURE.—The term ‘qualified non- 
primary residence filtration expenditure’ means an 
expenditure for a qualified water filter for use in a 
dwelling unit located in the United States and used 
as a secondary residence of the taxpayer. 
‘‘(3) QUALIFIED WATER FILTER.—For purposes 
of this section, the term ‘qualified water filter’— 
‘‘(A) means a home water filtration system 
the purpose of which is to remove at least 90 
percent of lead, PFAS, and PFOAS from 
drinking water, and 
‘‘(B) does not include maintenance costs or 
replacement parts for such filtration system. 
‘‘(4) PFAS.—The term ‘PFAS’ means per- and 
polyfluoroalkyl substances that contain at least one 
fully fluorinated carbon atom. 
‘‘(5) 
PFOA.—The 
term 
‘PFOA’ 
means 
perfluorooctanoic acid. 
‘‘(e) BASIS ADJUSTMENT.—For purposes of this sub-
title, if a credit is allowed under this section for any ex-
penditure with respect to any property, the increase in the 
basis of such property which would (but for this sub-
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section) result from such expenditure shall be reduced by 
the amount of the credit so allowed.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25E the following new item: 
‘‘Sec. 25F. Water filtration credit.’’ 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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