Residential Graywater System Tax Credit

Per section 220.199, F.S., for taxable years beginning on or after January 1, 2024, a developer or homebuilder is eligible to receive a credit against the tax imposed under Chapter 220, F.S., for up to 50 percent of the cost of each NSF/ANSI 350 Class R certified noncommercial, residential graywater system purchased during the taxable year.

To claim this credit, a developer or homebuilder must submit an application to the Department of Environmental Protection which includes documentation showing that the developer or homebuilder has purchased for use in this state a graywater system meeting the requirements. The graywater system must meet the functionality assurances provided in paragraph 403.892(3)(c), F.S.

The application is currently under development and will be available on this webpage soon. In the interim, please contact OSTDS_Feedback@FloridaDEP.gov.

Once the Department receives a complete application, an eligibility determination will be made. If eligible, a determination letter will be submitted to the applicant and the Department of Revenue within 60 days after receipt of a completed application. The taxpayer must attach the certification letter from the Department to the tax return on which the credit is claimed.