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A2038Assembly2019-2020 SessionSame asS3603

Suspend Heating Tax for Seniors

Official title

“Provides that the use tax on heating fuels shall be suspended during winter months for certain low income senior citizens”

Sponsor Ron KimAD-40+1 co-sponsorAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
5/10
Moderate
Passage
0%

Bill progress

Step 2 of 7

In committee · Ways And Means

What's happening

This bill exempts certain senior citizens from paying sales tax on heating fuels during winter months if their income is just above the threshold for energy assistance.

Why it matters

  1. Targets seniors with incomes just above the threshold for energy assistance. , addressing a gap where some may struggle to afford winter heating but are ineligible for existing help.

  2. Limits the sales tax exemption to the coldest months (December, January, February). , focusing the benefit when heating costs are highest and seniors’ vulnerability to cold is most acute.

  3. Could help alleviate financial stress for seniors living on fixed incomes. , potentially reducing risk of utility shutoffs or health issues related to inadequate heating.

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Who cares

Headline styles

Suspend Heating Tax for Seniors

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Ron Kim

Assembly Member · Assembly District 40

Chair, Tourism, Parks, Arts and Sports Development

1 Co-sponsor

History

  1. Referred to ways and means
  2. 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.

S3603Senate

Suspend Heating Tax for Seniors

In Senate Committee · Budget And Revenue · Sponsor Kevin S. Parker

Impact 5 · Moderate0% to pass

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

2038

2019-2020 Regular Sessions

IN ASSEMBLY

January 22, 2019

Introduced by M. of A. KIM, L. 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.

LBD03646-01-9

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.