Bill
H 3184
Massachusetts H.3184 provides a 60% tax credit (up to $2,500 per installation, with annual and aggregate caps) to homeowners for eligible home water filtration systems when public
Note: the materials provided appear to combine text from two distinct measures (a Massachusetts House docket concerning a home water‑filtration tax credit and a South Carolina bill restricting Diversity, Equity, and Inclusion (DEI) practices at public colleges). Below are concise, separate summaries for each measure, with key provisions, affected parties, and procedural status as reflected in the supplied documents.
Title: An Act implementing a home water filtration tax credit
Sponsor: Rep. Joseph D. McKenna (18th Worcester)
Filed/Introduced: Filed 1/7/2025; introduced 1/14/2025 (House Docket No. 278)
Purpose
- Create a state income tax credit to help eligible homeowners install home water filtration systems when public water is deemed “unclean or unsafe” by the relevant department.
Key provisions
- Eligibility: Owner-occupants of a principal residence in the Commonwealth who are not dependents of another taxpayer and whose residence receives water solely from a public water supply deemed unclean/unsafe.
- Credit amount: 60% of eligible installation expenditures, up to the actual cost or $2,500 (whichever is less).
- Annual cap: Credit not to exceed $750 in any tax year.
- Carryforward/aggregate cap: Any excess may be carried forward to subsequent tax years, up to an aggregate maximum of $1,500.
- Timing: Credit available beginning in the tax year in which the filtration system is installed.
- Exclusions: Continued maintenance and replacement filters are explicitly not eligible expenses.
- Administration: The department (likely Department of Revenue) to promulgate rules to administer the credit.
Who is affected
- Homeowners on public water systems in Massachusetts whose water is officially deemed unclean/unsafe; state revenue administration and taxpayers claiming the credit.
Procedural status (from supplied actions)
- Referred to Committee on Revenue (2/27/2025). Other entries show initial filing and sponsor activity.
(Title and text supplied appear to be a South Carolina bill prefiled 12/05/2024)
Purpose
- Prohibit public institutions of higher learning from using political ideology or DEI-related statements in admissions or employment decisions, restrict mandatory DEI training, protect free‑speech/viewpoint rights, and set reporting requirements.
Key provisions
- Admissions/employment: Institutions may not base admissions, hiring, promotion, or benefits on an applicant’s or employee’s statements or commitments to political ideologies, including DEI commitments, nor ask for such declarations.
- Funding/requests: Prohibits expending public funds to obtain or reward such political promises; institutions receiving declarations cannot discriminate based on them.
- Mandatory training: Institutions cannot require faculty or employees to attend mandatory DEI training; adverse employment action is forbidden for refusal.
- Free speech: Prohibits viewpoint discrimination and infringement on First Amendment rights of students, faculty, employees.
- Reporting: Each institution must annually report by Aug 1 to the Commission on Higher Education (COHE) on administrative positions, operating costs, DEI‑supporting programs, complaints alleging violations and their resolution/status. COHE must summarize by Oct 1 to specific legislative committee chairs.
- Transparency: Institutions must provide electronic copies of the law to students/faculty/employees and post an annual compliance report (by Jan 15) describing actions taken under the statute and instances where programs were prohibited.
- Carveouts: Does not prohibit compliance with federal law, court orders, accreditation requirements, or grants requiring statements; preserves action against violations of federal/state law (including antidiscrimination law).
- Effective date: Upon gubernatorial approval.
Who is affected
- Public colleges, universities, technical and comprehensive institutions in South Carolina; students, faculty, employees; oversight bodies (Commission on Higher Education); and state legislative committees reviewing the COHE summary.
Procedural status (from supplied actions)
- Prefiled 12/05/2024; referred to Committee on Education and Public Works; introduced/read 1/14/2025; multiple sponsors added in January–February 2025. Hearings were scheduled for Oct 17, 2025 (dates shown in the record).
If you want a single focused summary, please confirm which jurisdiction/bill (Massachusetts H.3184 — home water filtration tax credit, or the South Carolina DEI higher‑education bill) you want expanded or whether you need a reconciliation of the two documents.
Compiled from official sources — confirm details with the bill’s official record.
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