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Page 8 NO. <br />1 shall be available only for the taxable year in which the <br />2 <br />taxpayer's qualified expenses are certified by the department of <br />3 <br />health. <br />4 <br />(d) <br />The total amount of tax credits allowed under this <br />5 <br />section <br />shall not exceed $ for all taxpayers in any <br />6 <br />taxable <br />year; provided that any taxpayer who is not eligible to <br />7 <br />claim the <br />credit in a taxable year due to the $ cap <br />8 <br />being reached for that taxable year shall be eligible to claim <br />9 <br />the credit in the subsequent taxable year. <br />10 <br />-(e) <br />The department of health shall: <br />11 <br />(1) <br />Certify all qualified cesspools for the purposes of <br />12 <br />this section; <br />13 <br />(2) <br />Collect and maintain a record of all qualified <br />14 <br />expenses certified by the department of health for the <br />15 <br />taxable year; and <br />16 <br />(3) <br />Certify to each taxpayer the amount of credit the <br />17 <br />taxpayer may claim; provided that if, in any year, the <br />18 <br />annual amount of certified credits reaches <br />19 <br />$ in the aggregate, the department of health <br />20 <br />shall immediately discontinue certifying credits and <br />21 <br />notifv the department of taxation. <br />