New York A 3205: Authorizes a personal income tax deduction for home heating expenses

Bill Text

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A03205 Summary:

BILL NOA03205 

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SAME ASNo Same As

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SPONSORSantabarbara

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COSPNSR

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MLTSPNSR

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Amd §612, Tax L

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Authorizes a personal income tax deduction for expenses paid during the taxable year by a qualified taxpayer attributable to the cost of residential heating, including, but not limited to amounts paid for fuel oil, coal, wood, propane, natural gas, electricity, steam, kerosene and any other fuel used to heat such taxpayer's primary residence.

Go to top A03205 Actions:

BILL NOA03205 

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01/23/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03205 Committee&nbspVotes:

Go to topA03205 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03205 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3205

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 23, 2025
 ___________

 Introduced by M. of A. SANTABARBARA -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to authorizing a personal
 income tax deduction for home heating expenses

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subsection (c) of section 612 of the tax law is amended by
 2 adding a new paragraph 48 to read as follows:
 3 (48) (A) Expenses paid during the taxable year by a qualified taxpayer
 4 attributable to the cost of residential heating, including, but not
 5 limited to amounts paid for fuel oil, coal, wood, propane, natural gas,
 6 electricity, steam, kerosene and any other fuel used to heat such
 7 taxpayer's primary residence.
 8 (B) For the purposes of this paragraph, "qualified taxpayer" shall
 9 mean a resident individual of the state, who maintained their primary
 10 residence in this state on December thirty-first of the taxable year,
 11 and who was: (i) an owner of such property on such date or (ii) a renter
 12 of such property on such date who was responsible for paying for the
 13 cost of heating such property.
 14 § 2. This act shall take effect immediately and shall apply to taxable
 15 years commencing on or after the first of January in the year in which
 16 it shall have become a law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06247-01-5

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