Suffolk County’s Septic Improvement Program

Cross References

Announcement 2022-26 IRS Announcement 2022-26 notifies taxpayers that payments by the County of Suffolk in the state of New York to residential property owners under Suffolk County’s Septic Improvement Program (SIP Program) are not required to be included in the gross income of the payment recipients for federal income tax purposes. The Secretary of Agriculture has determined that the SIP Program payments are primarily for the purpose of conserving soil and water resources and protecting or restoring the environment. This announcement provides a determination that the SIP Program payments do not increase substantially the annual income derived from the property within the meaning of IRC section 126(b)(1)(B) and meets the other requirements of that code section. In addition, the announcement provides that Suffolk County does not have an information reporting obligation under IRC section 6041 with respect to the payments under the SIP Program.