Allowing an individual to claim a credit against the State income tax for certain qualified expenses paid or incurred by the individual in a taxable year for certain composting equipment or certain compost pickup services; providing that the tax credit may be claimed only once per residence in any taxable year and may not exceed the lesser of the cost of the qualified expenses or $200; providing that any unused credit may not be carried forward; applying the Act to taxable years beginning after December 31, 2019; etc.