S T A T E O F N E W Y O R K
________________________________________________________________________
3136--A
2023-2024 Regular Sessions
I N S E N A T E
January 27, 2023
___________
Introduced by Sens. MANNION, COONEY, MAYER -- read twice and ordered
printed, and when printed to be committed to the Committee on Finance
-- recommitted to the Committee on Finance 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 public authorities law, in relation to authorizing
the New York state energy research and development authority to devel-
op a temporary middle income home energy assistance program; to amend
the tax law, in relation to suspending sales and use taxes on home
heating fuels; making an appropriation therefor and providing for the
repeal of such provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1854 of the public authorities law is amended by
adding a new subdivision 9 to read as follows:
9. TEMPORARY MIDDLE INCOME HOME ENERGY ASSISTANCE PROGRAM. (A) THE
AUTHORITY SHALL, IN CONJUNCTION WITH THE DEPARTMENT OF TAXATION AND
FINANCE, DEVELOP, IMPLEMENT, ADMINISTER AND OPERATE A PLAN, AND HOLD
FUNDS AVAILABLE FOR SUCH PLAN, TO MAKE AVAILABLE SUPPLEMENTING GRANTS
FOR THE PURPOSE OF ASSISTING ELIGIBLE MIDDLE INCOME HOUSEHOLDS TO OBTAIN
HOME HEATING FUEL.
(B) FOR PURPOSES OF THIS SUBDIVISION, THE TERM:
(I) "HOME HEATING FUEL" SHALL MEAN FUEL OIL, COAL, WOOD, WOOD PELLETS,
PROPANE, NATURAL GAS, ELECTRICITY, STEAM, KEROSENE AND ANY OTHER FUEL
WHEN USED FOR RESIDENTIAL HEATING PURPOSES.
(II) "MIDDLE INCOME" SHALL MEAN ANY HOUSEHOLD THAT HAS AN INCOME OF NO
MORE THAN ONE HUNDRED SIXTY-FIVE PERCENT OF THE AREA MEDIAN INCOME OR
HAS AN INCOME OF NO MORE THAN THE AVERAGE SURVIVAL BUDGET FOR THE COUN-
TY, ADJUSTED FOR THE SIZE OF THE HOUSEHOLD, WHICHEVER IS GREATER.
(C) THE AUTHORITY SHALL, IN ACCORDANCE WITH THE PLAN ESTABLISHED IN
PARAGRAPH (A) OF THIS SUBDIVISION, PARTICIPATE IN THE TEMPORARY MIDDLE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05337-02-4
S. 3136--A 2
INCOME HOME ENERGY ASSISTANCE PROGRAM AND ASSIST ELIGIBLE HOUSEHOLDS TO
OBTAIN MIDDLE INCOME HOME ENERGY ASSISTANCE.
(D) PERSONS WHO QUALIFY FOR MIDDLE INCOME HOME ENERGY ASSISTANCE IN
ACCORDANCE WITH STANDARDS PROMULGATED BY THE AUTHORITY, SHALL BE CERTI-
FIED AS ELIGIBLE FOR AND ENTITLED TO RECEIVE SUCH HOME ENERGY ASSIST-
ANCE. NO PERSON, HOWEVER, SHALL BE CERTIFIED AS ELIGIBLE FOR AND ENTI-
TLED TO RECEIVE SUCH HOME ENERGY ASSISTANCE IF NO STATE FUNDS ARE
AVAILABLE FOR SUCH PURPOSE.
(E) NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW TO THE CONTRARY,
THE AMOUNT OF ANY HOME ENERGY ASSISTANCE PAYMENTS OR ALLOWANCES PROVIDED
TO AN ELIGIBLE HOUSEHOLD UNDER SUCH PLAN SHALL NOT BE CONSIDERED INCOME
OR RESOURCES OF SUCH HOUSEHOLDS, OR OF ANY MEMBER THEREOF, FOR ANY
PURPOSE UNDER ANY STATE LAW.
§ 2. Section 1115 of the tax law is amended by adding a new subdivi-
sion (ll) to read as follows:
(LL) UNTIL JULY FIRST, TWO THOUSAND TWENTY-SIX, HOME HEATING FUEL
OTHERWISE TAXABLE UNDER THIS ARTICLE SHALL NOT BE SUBJECT TO THE TAXES
IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE OR THE COMPENSAT-
ING USE TAX IMPOSED UNDER SECTION ELEVEN HUNDRED TEN OF THIS ARTICLE
WHEN PURCHASED FOR RESIDENTIAL HEATING PURPOSES. FOR THE PURPOSES OF
THIS SUBDIVISION, THE TERM "HOME HEATING FUEL" SHALL MEAN FUEL OIL,
COAL, WOOD, WOOD PELLETS, PROPANE, NATURAL GAS, ELECTRICITY, STEAM,
KEROSENE AND ANY OTHER FUEL WHEN USED FOR RESIDENTIAL HEATING PURPOSES.
§ 3. The sum of three million dollars ($3,000,000), or so much thereof
as may be necessary, is hereby appropriated to the New York state energy
research and development authority out of any moneys in the state treas-
ury in the general fund to the credit of the state purposes fund, not
otherwise appropriated, and made immediately available, for the purpose
of supporting the temporary middle income home energy assistance
program. Such moneys shall be payable on the audit and warrant of the
state comptroller on vouchers certified or approved by the New York
state energy research and development authority in the manner prescribed
by law.
§ 4. This act shall take effect immediately and shall expire and be
deemed repealed April 1, 2027.