An Act relative to a sewage line tax credit

This bill creates a 40% state tax credit for Massachusetts homeowners who connect their primary residence to newly installed municipal sewage lines (installed in 2019 or later). It directly affects residential property owners who replace septic systems or cesspools with municipal sewer connections, covering up to $25,000 in connection costs per taxpayer. The credit is limited to $4,000 per tax year, with unused portions carryable forward for up to five years, totaling no more than $10,000. The credit amount is reduced by any state grants or subsidies received for the same connection project.