Do you support this bill?

Assembly Bill A3205

2025-2026 Legislative Session

Authorizes a personal income tax deduction for home heating expenses

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

2025-A3205 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A9616
2023-2024: A3460

2025-A3205 (ACTIVE) - Summary

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.

2025-A3205 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3205
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 23, 2025
                                ___________
 
 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 48 to read as follows:
   (48) (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 THEIR 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.
                                                            LBD06247-01-5

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.