MA H4082

Makes the existing Title 5 septic system tax credit refundable, allowing taxpayers to receive payment even if the credit exceeds their tax liability

Creates a new alternative non-refundable credit equal to 60% of design and construction costs for septic/cesspool repair, replacement, upgrade, or sewer connection required under Title 5 or watershed permits

Caps eligible expenditures at $30,000 actual cost, with a maximum credit of $4,000 per tax year and $18,000 aggregate over 6 years

Prevents property owners from claiming both the existing refundable credit and the new non-refundable credit for the same residential property

Requires the department to establish rules and a notification system informing recipients of total subsidy amounts provided by the commonwealth