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This bill amends the Internal Revenue Code to create a new tax credit for individuals who purchase qualified residential food recycling appliances or subscribe to organic waste collection services. The credit covers 30 percent of expenses, capped at $300 per appliance and $120 annually for waste services, and applies to taxable years beginning after December 31, 2025, through December 31, 2031. The bill aims to incentivize diversion of food waste from landfills through home-based composting and local waste management services.
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