S T A T E O F N E W Y O R K
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580
2009-2010 Regular Sessions
I N S E N A T E
January 9, 2009
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Introduced by Sen. MARCELLINO -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations
AN ACT to amend the tax law, in relation to allowing a reduction to
federal adjusted gross income for heating oil, natural gas and propane
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
(39) AN AMOUNT OF ONE THOUSAND DOLLARS PAID BY A RESIDENT TAXPAYER FOR
HEATING OIL, NATURAL GAS AND PROPANE USED TO HEAT THE RESIDENCE OF THE
TAXPAYER, PROVIDED THAT NO REDUCTION TO FEDERAL ADJUSTED GROSS INCOME
SHALL BE ALLOWED FOR ANY MARRIED TAXPAYER FILING JOINTLY WITH A FEDERAL
ADJUSTED GROSS INCOME GREATER THAN ONE HUNDRED FIFTY THOUSAND DOLLARS,
OR FOR ANY TAXPAYER FILING AS HEAD OF HOUSEHOLD, UNMARRIED OR MARRIED
FILING SEPARATE RETURNS WITH A FEDERAL ADJUSTED GROSS INCOME GREATER
THAN SEVENTY-FIVE THOUSAND DOLLARS.
S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after the first of January next succeeding the
date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04932-01-9