Authorizes a personal income tax deduction for expenses paid during the taxable year by a qualified taxpayer attributable to the cost of residential heating, including, but not limited to amounts paid for fuel oil, coal, wood, propane, natural gas, electricity, steam, kerosene and any other fuel used to heat such taxpayer's primary residence.
S T A T E O F N E W Y O R K
________________________________________________________________________
9616
I N A S S E M B L Y
March 28, 2022
___________
Introduced by M. of A. SANTABARBARA -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing a personal
income tax deduction for home heating expenses
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 46 to read as follows:
(46) (A) EXPENSES PAID DURING THE TAXABLE YEAR BY A QUALIFIED TAXPAYER
ATTRIBUTABLE TO THE COST OF RESIDENTIAL HEATING, INCLUDING, BUT NOT
LIMITED TO AMOUNTS PAID FOR FUEL OIL, COAL, WOOD, PROPANE, NATURAL GAS,
ELECTRICITY, STEAM, KEROSENE AND ANY OTHER FUEL USED TO HEAT SUCH
TAXPAYER'S PRIMARY RESIDENCE.
(B) FOR THE PURPOSES OF THIS PARAGRAPH, "QUALIFIED TAXPAYER" SHALL
MEAN A RESIDENT INDIVIDUAL OF THE STATE, WHO MAINTAINED HIS OR HER
PRIMARY RESIDENCE IN THIS STATE ON DECEMBER THIRTY-FIRST OF THE TAXABLE
YEAR, AND WHO WAS: (I) AN OWNER OF SUCH PROPERTY ON SUCH DATE OR (II) A
RENTER OF SUCH PROPERTY ON SUCH DATE WHO WAS RESPONSIBLE FOR PAYING FOR
THE COST OF HEATING SUCH PROPERTY.
§ 2. This act shall take effect immediately and shall apply to taxable
years commencing on or after the first of January in the year in which
it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15165-01-2
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