Allows real property owner a one-time non-refundable tax credit for the actual costs of connecting a single family or multi-family dwelling to a municipal sewer system credited to the owner's personal or corporate income tax.

TAXATION -- PERSONAL INCOME TAX - Allows real property owner a one-time non-refundable tax credit for the actual costs of connecting a single family or multi-family dwelling to a municipal sewer system credited to the owner's personal or corporate income tax.