What's happening
This bill exempts certain senior citizens just above the low income threshold from paying use tax on home heating fuels during winter months.
Why it matters
Targets a narrow group of seniors. who are just above the income limits for existing energy assistance, helping those who might struggle but don't qualify for other help.
Could reduce winter heating costs. for these seniors, potentially improving their ability to afford other essentials like food or medication during the coldest months.
Addresses a common policy gap. where small income differences can mean losing out on government aid (a “benefits cliff”), by offering partial relief for those just outside eligibility.
May have a modest fiscal impact. on state tax revenues, but is focused and time-limited (only three winter months), balancing support for vulnerable residents with budget considerations.
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Who cares
Headline styles
Suspend Heating Tax for Seniors
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to budget and revenue
- Referred to budget and revenue
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
3603
2019-2020 Regular Sessions
IN SENATE
February 11, 2019
Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
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.
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
This bill makes unlawful the practice of bringing eviction proceedings for nonpayment of rent against tenant(s) if the building is in violation of a building code.
Summary of specific provisions
Amends the administrative code of the City of New York to prevent a tenant or tenants from being evicted for nonpayment of rent if their building is in violation of the building code. If a landlord disputes the violation, the bill requires that the tenants in question pay their rent to an interest bearing account maintained by the court until the dispute is resolved. a) If the dispute is resolved in favor of the land- lord, he or she shall be paid the monies from said account along with any interest accrued. b) If the violation is determined to be legiti- mate, the monies are to be used first to correct the violation, and the remainder, if any, given to the landlord along with any interest.
Justification
It is not an uncommon practice for tenants to "rent-strike" if they feel that there are gross violations of the building code. This bill would protect tenants from being evicted during such rent withholding periods, and at the same time protect landlords from frivolous rent strikes by requiring that the court collect rents during the period of any disputed violation. Thus, the bill is a fair compromise; granting each side protection from and rights against the other. One advantage of this bill (over current law) is the provision for the court to apply the monies in the aforementioned account directly to remedy any (proved) violation. This way the tenants are assured that reasons for their strike will no longer exist and their concerns are met, while at the same time guaran- teeing the landlord that the tenant will not live rent-free for months and then move out.
Prior legislative history
2017/18 S3646 - Referred to Housing, Construction and Community Develop- ment 2015-16: S.593/A.604 - Referred to Housing, Construction and Community Development 2013-14: S.5438/A.505 - Referred to Housing, Construction and Community Development A.4545 of 2009-2012 A.3986 of 2007-2008 A.5586 of 2005-2006 A.5775 of 2003-2004 A.4765 of 2001-2002 A.6615 of 1999-2000 A.2736 of 1997-1998 A.1754 of 1995-1996 A.3980 of 1993-1994 A.1300 of 1991-1992
Fiscal implications for state and local governments
None.
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.