New York S 2174: Provides that the use tax on heating fuels shall be suspended during winter months for certain low income senior citizens

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S02174 Summary:

BILL NOS02174 

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SAME ASSAME AS A10587

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SPONSORPARKER

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COSPNSR

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MLTSPNSR

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Amd §1115, Tax L

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

Go to top S02174 Actions:

BILL NOS02174 

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01/15/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS02174 Committee&nbspVotes:

Go to topS02174 Floor&nbspVotes:

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

Go to topS02174 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2174

 2025-2026 Regular Sessions

 IN SENATE

 January 15, 2025
 ___________

 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 Assem-
 bly, do enact as follows:

 1 Section 1. Section 1115 of the tax law is amended by adding a new
 2 subdivision (mm) to read as follows:
 3 (mm) Receipts from the sale of heating fuels sold during the months of
 4 December, January, and February, which are sold for home use by persons
 5 sixty-five years old or older who do not qualify for the low income home
 6 energy assistance program established by section ninety-seven of the
 7 social services law, but whose income is not above five hundred dollars
 8 more than the qualifying income for such program, shall be exempt from
 9 the tax on retail sales imposed under section eleven hundred ten of this
 10 article.
 11 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06118-01-5

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