CHAPTER 33.2
SEPTIC SYSTEM REPLACEMENT OR IMPROVEMENT TAX CREDIT

(1) There exists and will continue to exist within the state of Rhode Island the need to construct, maintain and repair facilities and projects for the abatement of pollution caused by domestic wastewater discharges, including, but not limited to, cesspools and septic systems.

(2) There are presently estimated to be ninety thousand (90,000) cesspools within the state of Rhode Island.

(3) Cesspools, as well as failed and poorly functioning septic systems, contribute directly to pollution in such environmentally sensitive areas as Greenwich Bay, the coastal salt ponds, and other water resources by not treating domestic wastewater.

(4) Appropriate treatment of domestic wastewater is essential to the protection of groundwater, from which drinking water is derived, and, reduces the risks associated with the degradation of the state's coastal ponds and other water bodies where groundwater is the primary source of freshwater for these waterbodies.

(5) Appropriate treatment of domestic wastewater reduces contamination risks to groundwater, and reduces restoration costs associated with groundwater contamination.

(6) Advances treatment of domestic wastewater, such as nitrogen-removal septic systems, further protects drinking water groundwater, further reduces the risks associated with the degradation of the state's coastal ponds and other water bodies where groundwater is the primary source of freshwater for these waterbodies, and also aides in the reduction of contamination risks to groundwater, and reduces restoration costs associated with groundwater contamination.

(1) "Cesspool", as defined by the latest edition of the RIDEM rules and regulations establishing minimum standards relating to location, design, construction and maintenance of individual sewage disposal systems, shall be held to mean any buried chamber, including, but not limited to, any metal tank, perforated concrete vault or covered hollow or excavation, which receives discharges of sanitary sewage from a building sewer for the purpose of collecting solids and discharging liquids to the surrounding soil. Cesspools are not an approved method of sewage disposal under RIDEM regulations, and all existing cesspools are considered to be substandard.

(2) "Conventional system", as defined by the latest edition of the RIDEM rules and regulations establishing minimum standards relating to location, design, construction and maintenance of individual sewage disposal systems, means a traditional ISDS with a septic tank, pump chamber with pump or siphon (if needed), distribution box and a leach field with gravity distribution.

(3) "ISDS", as defined by the latest edition of the RIDEM rules and regulations establishing minimum standards relating to location, design, construction and maintenance of individual sewage disposal systems, shall be held to mean any system of piping, tanks, disposal areas, alternative toilets or other facilities designed to function as a unit to convey, store, treat and/or dispose of sanitary sewage by means other than discharge into a public sewer system.

(4) "Nitrogen-removal system", is that which is included under the definition of an alternative system or technology within the latest edition of the RIDEM rules and regulations establishing minimum standards relating to location, design, construction and maintenance of individual sewage disposal systems. Alternative system or technology means and ISDS that does not meet the location, design or construction requirements as provided by these regulations, but has been demonstrated through field testing, calculations and other engineering evaluations to comply with performance standards consistent with these regulations.

(5) "RIDEM" is the Rhode Island department of environmental management or the successor thereto.

(b) In order to qualify for a state income tax credit or a municipal property tax credit, an owner of such residence shall obtain a certification of installation from a certified septic system installer. This certification shall document the work performed and detail the costs incurred for the upgrade of the cesspool. A copy of the department of environmental management ISDS permit shall be required. This information shall be submitted for tax credit consideration by the department of administration, division of taxation.

(c) If the department of administration, division of taxation approves the upgrade costs, the department of administration, division of taxation shall certify to the owner, in writing, that the upgrade work was approved and that the total amount of tax credit is based upon the owner's certification of costs. This certification form shall be filed by the owner with the owner's state income tax return when requesting the income tax credit, or, with the municipal tax collection agency when such owner is not required to submit a state income tax return.

tax credit and develops state income tax forms to calculate and claim income tax credit.