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