What's happening
This bill removes the residential restriction, making heating fuel tax exemptions and reimbursements available for all heating purposes.
Why it matters
Broadens tax relief for heating fuel. By removing the residential-only restriction, the bill allows all consumers—businesses, nonprofits, and other non-residential entities—to claim heating fuel tax exemptions and reimbursements, potentially lowering operating costs across various sectors.
Simplifies compliance and administration. The elimination of separate rules and calculations for residential and non-residential heating streamlines the tax code, making it easier for fuel distributors and purchasers to understand and comply with the law.
Potentially impacts state tax revenue. Expanding exemptions to non-residential users could reduce fuel tax collections, which might affect state revenues allocated for infrastructure or public services funded by these taxes.
Could encourage cleaner or more efficient heating choices. By making tax exemptions more widely available, the bill might influence fuel purchasing decisions and heating infrastructure investments, possibly affecting the market for heating technologies and fuels.
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Who cares
Headline styles
End Heating Fuel Tax
Plain English, a few words. Used as the page title.
Sponsors
4 Multi-sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
194
2019-2020 Regular Sessions
IN ASSEMBLY (Prefiled)
January 9, 2019
Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. ENGLE- BRIGHT, GUNTHER, LUPARDO, L. ROSENTHAL -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to eliminating the residential restriction for heating exemptions
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (d) of section 301-b of the tax law, as amended by section 21 of part K of chapter 61 of the laws of 2011, is amended to read as follows:
(d) Sales to consumers for heating purposes. [(1) Total residential heating] Heating exemption. Non-highway diesel motor fuel sold by a petroleum business registered under article twelve-A of this chapter as a distributor of diesel motor fuel or residual petroleum product sold by a petroleum business registered under this article as a residual petroleum product business to the consumer exclusively for [residential] heating purposes only if such non-highway diesel motor fuel is delivered into a storage tank which is not equipped with a hose or other apparatus by which such fuel can be dispensed into the fuel tank of a motor vehicle and such storage tank is attached to the heating unit burning such fuel.
[(2) Partial non-residential heating exemption. (A) Non-highway diesel motor fuel sold by a petroleum business registered under article twelve-A of this chapter as a distributor of diesel motor fuel or residual petroleum product sold by a petroleum business registered under this article as a residual petroleum product business to the consumer exclusively for heating, other than residential heating purposes only if such non-highway diesel motor fuel is delivered into a storage tank which is not equipped with a hose or other apparatus by which such fuel
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00063-01-9
A. 194 2
can be dispensed into the fuel tank of a motor vehicle and such storage tank is attached to the heating unit burning such fuel
(B) Calculation of partial exemption. The partial exemption under this paragraph shall be determined by multiplying the quantity of non-highway diesel motor fuel and residual petroleum product eligible for the exemption times the sum of the then current rate of the supplemental tax imposed by section three hundred one-j of this article and forty-six percent of the then current rate of the tax imposed by section three hundred one-a of this article, with respect to the specific non-highway diesel motor fuel or residual petroleum product rate, as the case may be.]
§ 2. Subdivision (a) of section 301-c of the tax law, as amended by section 23 of part K of chapter 61 of the laws of 2011, is amended to read as follows:
(a) Non-highway Diesel motor fuel used for heating purposes. [(1) Total residential heating] Heating reimbursement. Non-highway Diesel motor fuel purchased in this state and sold by such purchaser to a consumer for use exclusively for [residential] heating purposes but only where (i) such non-highway diesel motor fuel is delivered into a storage tank which is not equipped with a hose or other apparatus by which such non-highway Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle and such storage tank is attached to the heating unit burning such non-highway Diesel motor fuel, (ii) the tax imposed pursuant to this article has been paid with respect to such non-highway diesel motor fuel and the entire amount of such tax has been absorbed by such purchaser, and (iii) such purchaser possesses documentary proof satisfactory to the commissioner evidencing the absorption by it of the entire amount of the tax imposed pursuant to this article. Provided, however, that the commissioner is authorized, in the event that the commissioner determines that it would not threaten the integrity of the administration and enforcement of the tax imposed by this article, to provide a reimbursement with respect to a retail sale to a consumer for [residential] heating purposes of less than ten gallons of non-highway diesel motor fuel provided such fuel is not dispensed into the tank of a motor vehicle.
[(2) Partial non-residential heating reimbursement. (A) Non-highway Diesel motor fuel purchased in this state and sold by such purchaser to a consumer for use exclusively for heating, other than for residential heating purposes, but only where (i) such non-highway diesel motor fuel is delivered into a storage tank which is not equipped with a hose or other apparatus by which such non-highway Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle and such storage tank is attached to the heating unit burning such non-highway Diesel motor fuel, (ii) the tax imposed pursuant to this article has been paid with respect to such non-highway diesel motor fuel and the entire amount of such tax has been absorbed by such purchaser, and (iii) such purchaser possesses documentary proof satisfactory to the commissioner evidencing the absorption by it of the entire amount of the tax imposed pursuant to this article.
(B) Calculation of partial reimbursement. Notwithstanding any other provision of this article, the amount of the reimbursement under this paragraph shall be determined by multiplying the quantity of non-highway diesel motor fuel eligible for the reimbursement times the sum of the then current rate of the supplemental tax imposed by section three hundred one-j of this article and forty-six percent of the then current rate of the tax imposed by section three hundred one-a of this article,
A. 194 3
with respect to the non-highway diesel motor fuel rate, as the case may be.]
§ 3. This act shall take effect April 1, 2019; provided, however, if this act shall become a law after such date it shall be deemed to have been in full force and effect on and after April 1, 2019.
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