Bill Text: NY A02038 | 2019-2020 | General Assembly | Introduced
Bill Title: Provides that the use tax on heating fuels shall be suspended during winter months for certain low income senior citizens.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A02038 Detail]
Download: New_York-2019-A02038-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2038 2019-2020 Regular Sessions IN ASSEMBLY 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: 1 Section 1. Section 1115 of the tax law is amended by adding a new 2 subdivision (ll) to read as follows: 3 (ll) Receipts from the sale of heating fuels sold during the months of 4 December, January, and February, which are sold for home use by persons 5 sixty-five years old or older who do not qualify for the low income home 6 energy assistance program established by section ninety-seven of the 7 social services law, but whose income is not above five hundred dollars 8 more than the qualifying income for such program, shall be exempt from 9 the tax on retail sales imposed under section eleven hundred ten of this 10 article. 11 § 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
