RELATING TO CESSPOOLS.

SB 2525 reestablishes an income tax credit for homeowners who upgrade, convert, or connect their cesspool systems (outdated septic systems) to modern sewage infrastructure. This credit directly affects homeowners in areas requiring cesspool replacement, reducing their tax burden when making these upgrades. The provision applies to tax years beginning after December 31, 2026, meaning eligible expenses incurred in 2027 or later can be claimed on tax returns. The bill does not change current cesspool regulations but provides financial incentives to encourage system upgrades.