What's happening
This bill exempts certain senior citizens with moderate incomes from paying use tax on heating fuels during winter months.
Why it matters
Targets a specific group of “gap” seniors. The bill helps seniors who are just above the income limits for the existing Low Income Home Energy Assistance Program (LIHEAP), recognizing that even moderate incomes can struggle with winter heating costs.
Reduces financial strain during the coldest months. By exempting qualifying seniors from use tax on heating fuels in December, January, and February, it addresses the period when heating expenses are highest and energy insecurity is most acute.
Addresses fairness and coverage gaps. The exemption acknowledges that current assistance programs may leave out seniors slightly over the income threshold, promoting a more equitable approach to winter heating affordability.
Potential administrative complexity. Determining eligibility (age, income, and LIHEAP qualification status) may require new processes for both fuel vendors and government agencies, with possible impacts on implementation and oversight.
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Who cares
Headline styles
Suspend Heating Fuel Tax
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Reported and committed to finance
- Referred to energy and telecommunications
- Reported and committed to finance
- Referred to energy and telecommunications
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 Tax for Seniors
In Assembly Committee · Ways And Means · Sponsor Ron Kim
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3254
2017-2018 Regular Sessions
IN SENATE
January 20, 2017
Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Energy and Telecommunications
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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to suspending imposition of the compensating use tax on heating fuels for certain senior citizens
Purpose or general idea of bill
To extend a tax exemption to Senior Citizens who do not qualify for energy assistance programs, and whose income does not exceed the qualifying income by five hundred dollars.
Summary of specific provisions
This bill amends Section 1115 of the tax law by adding a new subdivision (kk). This bill exempts persons sixty-five years or older who do not qualify for the energy assistance program established by section ninety-seven of the social services law, whose income does not exceed the qualifying income by five hundred dollars, from the tax on retail sales imposed under section eleven hundred ten of this article, during the months of December, January, and February.
Justification
In the Winter of 2013, energy costs increased by unprecedented amounts. In some utility service areas heating bills went up by several hundred percent, in others the increase was only in the neighborhood of fifty to seventy percent over average billing. The impact upon consumers was immediate and catastrophic.
This Winter heating costs are projected to rise by lesser amounts than 2013, but the Winter is forecast to be far colder and prices will still increase over last year's prices, according to the Energy Information Administration. The increase in prices will significantly impact the poor and those on fixed incomes. This bill will extend tax credit to those who are sixty-five and older and missed the qualifying income levels by five hundred dollars or less. This will ensure that the impact of the projected price increase is minimized, and it will protect the elderly who are financially vulnerable from enduring increased hardship this winter.
Prior legislative history
2015-2016: S.1230A/A.2875A - Reported and Committed to Finance 2013-2014: S.622A - Reported and Committed to Finance 2011-2012: S.1082/A.10663 Died in Energy & Telecom 2009-2010: S.2547/A.5266 - Energy & Telecommunications/Ways & Means 2007-2008: S.2647/A.8257 - Referred to Aging 2006: S.6401/A.10449- Referred to Aging
Fiscal implications
There will be a minimal loss of revenue from qualifying seniors. Due to the higher cost of fuel, the revenues will remain constant or increase with the difference in revenue paid by non-qualifying persons.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.