This bill adds a new section to Chapter 44-30 of the General Laws entitled "Personal Income Tax" that allows owners of real property with single or multi-family dwellings to claim a one-time non-refundable tax credit for the installation costs of connecting their property to a municipal sewer system. The credit can be claimed as either a personal or corporate income tax credit, depending on the owner's filing status. If the installation costs were incurred by a corporation, a non-refundable corporate income tax credit is allowed, and if the costs were not incurred by a corporation, a non-refundable personal income tax credit is allowed. The bill specifies that both a corporate and personal income tax credit cannot be claimed for the installation costs at a single location. This act would take effect upon passage.