What's happening
This bill exempts certain senior citizens with modest incomes from paying use tax on heating fuels during winter months.
Why it matters
Provides targeted financial relief to "near-poor" seniors. The exemption specifically helps seniors whose incomes are just above the threshold to qualify for the Low Income Home Energy Assistance Program (LIHEAP), addressing a frequently overlooked group that may still struggle with winter heating costs but do not qualify for existing aid.
Supports household stability during peak heating months. By focusing the exemption on December, January, and February—when heating bills are typically highest—the measure aims to reduce the risk of energy insecurity or forced cutbacks among vulnerable older adults during the coldest part of the year.
Recognizes gaps in current assistance programs. The bill implicitly acknowledges that the current LIHEAP income limits might leave out seniors with modest but insufficient means, and attempts to fill this gap, potentially reducing financial stress and health risks associated with inadequate home heating.
Limits fiscal impact by narrowly defining eligibility. By restricting the tax exemption to seniors within $500 above the LIHEAP income cutoff, the bill concentrates the benefit on a small, defined population, balancing social support goals with concerns about state tax revenue loss.
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Who cares
Seniors age 65 and older just above HEAP eligibility
Those who do not qualify for the low income home energy assistance program but have income no more than $500 above its qualifying level would receive a heating-fuel use-tax exemption for home use during December, January and February.
Home heating-fuel sellers
The bill would exempt qualifying winter heating-fuel sales to eligible seniors from the specified tax.
New York State tax administrators
They would administer a seasonal heating-fuel exemption tied to purchasers’ age, income and ineligibility for the low income home energy assistance program.
Headline styles
Suspend Heating Tax for Seniors
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 40
2 Co-sponsors
History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Suspend Heating Fuel Tax
In Senate Committee · Finance · Sponsor Kevin S. Parker
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1799
2017-2018 Regular Sessions
IN ASSEMBLY
January 13, 2017
Introduced by M. of A. KIM, SEPULVEDA, ROSENTHAL -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to suspending imposition of the compensating use tax on heating fuels for certain senior citizens
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 1115 of the tax law is amended by adding a new subdivision (ll) to read as follows:
(ll) Receipts from the sale of heating fuels sold during the months of December, January, and February, which are sold for home use by persons sixty-five years old or older who do not qualify for the low income home energy assistance program established by section ninety-seven of the social services law, but whose income is not above five hundred dollars more than the qualifying income for such program, shall be exempt from the tax on retail sales imposed under section eleven hundred ten of this article.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05192-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.