senate Bill S622A

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

download pdf

Sponsor

Co-Sponsors

Bill Status


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

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.

do you support this bill?

Bill Details

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
2009-2010: S2547

Votes

10
0
10
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Energy and Telecommunications committee vote details

Sponsor Memo

BILL NUMBER:S622A

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 quali-
fying income by five hundred dollars.

SUMMARY OF SPECIFIC PROVISIONS:

This bill amends Section 1115 of the tax law by adding a new subdivision
(jj). This bill exempts persons sixty-five years or older who do not
qualify for the energy assistance program established by section nine-
ty-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:

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--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens. PARKER, SAMPSON -- read twice and ordered printed,
  and when printed to be committed to the Committee on Energy and  Tele-
  communications  -- recommitted to the Committee on Energy and Telecom-
  munications in accordance with Senate Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

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 (jj) to read as follows:
  (JJ) 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.
                                                           LBD02771-02-4

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.