senate Bill S1082A

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

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • 04 / Jan / 2012
    • REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • 11 / Jan / 2012
    • AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS
  • 11 / Jan / 2012
    • PRINT NUMBER 1082A
  • 05 / Jun / 2012
    • REPORTED AND COMMITTED TO FINANCE

Summary

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

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Bill Details

See Assembly Version of this Bill:
A10663
Versions:
S1082
S1082A
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Cycle:
S2547, S2547

Votes

12
0
12
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Energy and Telecommunications committee vote details

Sponsor Memo

BILL NUMBER:S1082A

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:
To extend a tax exemption to Senior Citizens who do not qualify for
energy assistance programs, and whose income does not exceed the
qualifying income by five hundred dollars.

SUMMARY OF SPECIFIC PROVISIONS:
This bill amends Section 1115 of the tax law by adding a new
subdivision (hh). This bill exempts persons sixty-five years or older
who do not qualify for the energy assistance program established by
section ninety-seven of the social services law, whose income does
not exceed the qualifying income by five hundred dollars, from the
tax on retail sales imposed under section eleven hundred ten of this
article, during the months of December, January, and February.

JUSTIFICATION:
Heating costs are projected to increase by thirty percent or more this
winter. The increase in prices will significantly impact the poor and
those on fixed incomes. This bill will extend tax credit to those who
are sixty-five and older and missed the qualifying income levels by
five hundred dollars or less. This will ensure that the impact of the
projected price increase is minimized, and it will protect the
elderly who are financially vulnerable from enduring increased
hardship this winter.

PRIOR LEGISLATIVE HISTORY:
2009-10: S.2547/A.5266 - Energy & Telecommunications/Ways & Means
2008-09: S.2647
2006-07: S.6401

FISCAL IMPLICATIONS:
There will be a minimal loss of revenue from qualifying seniors. Due
to the higher cost of fuel, the revenues will remain constant or
increase with the difference in revenue paid by non-qualifying persons.

EFFECTIVE DATE:

This act shall take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1082--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             January 5, 2011
                               ___________

Introduced  by  Sens. PARKER, DIAZ, DUANE, MONTGOMERY, PERKINS, SAMPSON,
  SERRANO, VALESKY -- read twice and ordered printed, and  when  printed
  to  be  committed to the Committee on Energy and Telecommunications --
  recommitted to the  Committee  on  Energy  and  Telecommunications  in
  accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

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:

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (hh) to read as follows:
  (HH) 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.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02122-02-2

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