I 
114TH CONGRESS 
1ST SESSION H. R. 3479 
To amend the Internal Revenue Code of 1986 to provide a credit for devel-
oping and implementing plans to address non-point source pollution af-
fecting nationally significant estuaries. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 10, 2015 
Mr. MACARTHUR (for himself, Mr. LOBIONDO, and Mr. SMITH of New Jer-
sey) introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a credit for developing and implementing plans to ad-
dress non-point source pollution affecting nationally sig-
nificant estuaries. 
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 ‘‘Save our Bays Act’’. 
SEC. 2. PURPOSE. 
The purpose of this Act is to reduce non-point source 
pollution of any estuary in the National Estuary Program 
by promoting investment in any of the following: 
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(1) Restoring and improving soil functionality, 
including by increasing water infiltration and water 
conservation. 
(2) Increasing storm water retention onsite. 
(3) Reducing impervious cover via usage of per-
vious materials in patios, walkways, and other sur-
faces. 
(4) Establishing a 10 to 25 foot wide buffer of 
native plants on private property which abuts any 
water body or wetland. 
SEC. 3. NON-POINT SOURCE POLLUTION. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 30E. NON-POINT SOURCE POLLUTION. 
‘‘(a) GENERAL RULE.—There shall be allowed as a 
credit against the tax imposed by this chapter an amount 
equal to the sum of— 
‘‘(1) the non-point source pollution planning 
credit, plus 
‘‘(2) the non-point source pollution plan imple-
mentation credit. 
‘‘(b) NON-POINT SOURCE POLLUTION PLANNING 
CREDIT.—For purposes of this section, the non-point 
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source pollution planning credit is an amount equal to 
$500 for developing a plan to address non-point source 
pollution carried by surface water runoff from eligible 
property that is owned by the taxpayer and certified by 
the County Soil Conversation District (in such manner as 
the County Soil Conversation District may determine) in 
which the real property is located, and 
‘‘(c) NON-POINT SOURCE POLLUTION PLAN IMPLE-
MENTATION CREDIT.—The non-point source pollution 
plan implementation credit is an amount equal to the less-
er of— 
‘‘(1) the amount paid or incurred for imple-
menting the plan referred to in subsection (b)(1) to 
mitigate non-point source pollution on eligible prop-
erty that is owned by the taxpayer and certified by 
the County Soil Conversation District in which the 
real property is located, or 
‘‘(2) $2,500. 
‘‘(d) ELIGIBLE PROPERTY.—For purposes of this 
section, the term ‘eligible property’ means real property 
which is located in the United States within the bound-
aries of an estuary of national significance, as designated 
under section 320 of the Federal Water Pollution Control 
Act (33 U.S.C. 1330), and from which there is non-point 
source pollution. 
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‘‘(e) SPECIAL RULES.—For purposes of this sec-
tion— 
‘‘(1) APPLICATION
TO
NONCONTIGUOUS
PAR-
CELS.—Each parcel of noncontiguous real property 
shall be treated as separate. 
‘‘(2) DENIAL OF DOUBLE BENEFIT.— 
‘‘(A) INCOME TAX.—No deduction or cred-
it shall be allowed under any other provision of 
this chapter for amounts paid or incurred to de-
velop or implement a non-point source pollution 
plan to the extent of amounts allowed as a 
credit under this section relating to such plan. 
‘‘(B) OTHER.—The amount of expenses 
otherwise taken into account under subsection 
(a) with respect to a taxpayer for a taxable year 
shall be reduced (before the application of sub-
sections (b), (c), and (d)) by the aggregate 
amounts paid received by the taxpayer in any 
calendar year in which the taxable year of the 
taxpayer ends under title XII of the Food Secu-
rity Act of 1985 (16 U.S.C. 3801 et seq.). 
‘‘(3) ELECTION.—This section shall not apply 
to a taxpayer for any taxable year if such taxpayer 
elects to have this section not apply for such taxable 
year. 
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