S T A T E O F N E W Y O R K
________________________________________________________________________
2174
2025-2026 Regular Sessions
I N S E N A T E
January 15, 2025
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
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 (mm) to read as follows:
(MM) 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.
LBD06118-01-5