A bill to amend the Internal Revenue Code of 1954 to allow an income tax deduction to individual taxpayers for costs incurred in connecting a residential sewer line to a public sewage system.

Amends the Internal Revenue Code to allow an income tax deduction for all reasonable and necessary expenses paid or incurred by the taxpayer for the connection of a sewer line from the taxpayer's principal residence to a public sewage system when such connection is required by State or local law.