RELATING TO CESSPOOLS.

Amends the cesspool upgrade, conversion, or connection income tax credit for taxable years beginning after 12/31/17 to: make the tax credit refundable; disallow the tax credit for taxpayers whose federal adjusted gross income exceeds certain amounts; expand the criteria for cesspools that qualify for the tax credit; and extend the sunset date to 12/31/2022. Requires that all cesspools in the State be upgraded or converted to septic or aerobic treatment unit systems or connected to sewer systems by 01/01/2050. Establishes a grant program to assist with cesspool upgrade or conversion costs. Appropriates funds for the grant program. Requires the department of health to develop guidelines for the mandatory disclosure of cesspools on real property. (SD1)