senate Bill S622

Amended

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

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Sponsor

Co-Sponsors

Bill Status


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

  • 09 / Jan / 2013
    • REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • 04 / Feb / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • 31 / Jan / 2014
    • AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS
  • 31 / Jan / 2014
    • PRINT NUMBER 622A
  • 10 / Feb / 2014
    • 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:
A278
Versions:
S622
S622A
Legislative Cycle:
2013-2014
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S1082A, A6924
2009-2010: S2547, A5266
2007-2008: A8257

Votes

11
0
11
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Energy and Telecommunications committee vote details

Sponsor Memo

BILL NUMBER:S622

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 (ii). 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 t.he 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:
This Winter heating costs are projected will rise about 20 percent for
heating oil users, 15 percent for natural gas customers, 13 percent
for propane customers, and 5 percent for electricity customers,
according to the Energy Information Administration. 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:
2011-12: S.1082/A.10663 - Died in Energy & Telecomm
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
________________________________________________________________________

                                   622

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations

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 (ii) to read as follows:
  (II) 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.
                                                           LBD02771-01-3

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