senate Bill S622A

2013-2014 Legislative Session

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

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 10, 2014 reported and committed to finance
Jan 31, 2014 print number 622a
amend and recommit to energy and telecommunications
Jan 08, 2014 referred to energy and telecommunications
Feb 04, 2013 reported and committed to finance
Jan 09, 2013 referred to energy and telecommunications

Votes

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Feb 10, 2014 - Energy and Telecommunications committee Vote

S622A
10
0
committee
10
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Energy and Telecommunications committee vote details

Energy and Telecommunications Committee Vote: Feb 10, 2014

Feb 4, 2013 - Energy and Telecommunications committee Vote

S622
11
0
committee
11
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Feb 4, 2013

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S622 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1082A
2009-2010: S2547

S622 - Bill Texts

view summary

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

view 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.

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                    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

Co-Sponsors

S622A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1082A
2009-2010: S2547

S622A (ACTIVE) - Bill Texts

view summary

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

view 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 full text
download pdf
                    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

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