To amend the Internal Revenue Code of 1986 to allow individuals a refundable credit for sewer connection expenses required under Federal or State law.

Amends the Internal Revenue Code to allow a tax credit of 50 percent of required sewer connection expenses. Defines such expenses as any amount paid or incurred to convert a principal residence from use of a septic tank sewage system to use of a municipal sewage system, if such conversion is required by Federal or State law. Limits such credit to $1,500.