S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2038
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 22, 2019
                                ___________
 
 Introduced  by  M.  of A. KIM, L. ROSENTHAL -- read once and referred to
   the Committee on Ways and Means
 
 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 (ll) to read as follows:
   (LL) 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.
   § 2. This act shall take effect immediately.
 
 
 
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03646-01-9