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I claim the credit in a taxable year due to the $5,000,000 ca <br />2 havinq been exceeded for that taxable year shall be eligible to <br />3 claim the credit in the subsequent taxable year. <br />4 (e) The department of health shall: <br />5 (1) Certify all cesspools for the purposes of this <br />6 section; provided that, as a pilot program, the <br />7 department of health, in its discretion, may certify <br />8 no more than two residential large capacity cesspools; <br />9 (2) Collect and maintain a record of all qualified <br />10 expenses certified by an appropriate government agency <br />11 for the taxable year; and <br />12 (3) Certify to each taxpayer the amount of credit the <br />13 taxpayer may claim; provided that if, in any year, the <br />14 annual amount of certified credits reaches $5,000,000 <br />15 <br />in the aggregate, <br />the department of health <br />shall <br />16 <br />immediately discontinue certifying credits <br />and notify <br />17 <br />the department of <br />taxation. <br />18 <br />The director of health may <br />adopt rules under Chapter <br />91 as <br />19 <br />necessary to implement the <br />certification requirements <br />under this <br />20 section. <br />21 (f) The director of taxation: <br />3 <br />