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Page 8 <br /> 1 shall be available only for the taxable year in which the <br /> 2 taxpayer' s qualified expenses are certified by the department of <br /> 3 health. <br /> 4 (d) The total amount of tax credits allowed under this <br /> 5 section shall not exceed $ for all taxpayers in any <br /> 6 taxable year; provided that any taxpayer who is not eligible to <br /> 7 claim the credit in a taxable year due to the $ cap <br /> 8 being reached for that taxable year shall be eligible to claim <br /> 9 the credit in the subsequent taxable year. <br /> 10 (e) The department of health shall : <br /> 11 (1) Certify all qualified cesspools for the purposes of <br /> 12 this section; <br /> 13 (2) Collect and maintain a record of all qualified <br /> 14 expenses certified by the department of health for the <br /> 15 taxable year; and <br /> 16 (3) Certify to each taxpayer the amount of credit the <br /> 17 taxpayer may claim; provided that if, in any year, the <br /> 18 annual amount of certified credits reaches <br /> 19 $ in the aggregate, the department of health <br /> 20 shall immediately discontinue certifying credits and <br /> 21 notify the department of taxation. <br />