PURE Water Act

The PURE Water Act (HR 1441) creates a federal tax credit for individuals who install qualifying home water filtration systems. It allows a 20% credit on primary residence filtration costs and 10% on secondary residence costs, capped at $2,500 per tax year, with unused portions carryable forward. The credit applies only to systems that remove at least 90% of lead, PFAS, and PFOA from drinking water, excluding maintenance costs. This directly affects individual taxpayers who purchase qualifying filters for their U.S. homes, effective for tax years beginning after December 31, 2024.