Bill Text: NY S01082 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides that the use tax on heating fuels shall be suspended during winter months for certain low income senior citizens.

Sponsorship: Moderate Partisan Bill (Democrat 8-1)

Status: (Introduced - Dead) 2012-06-05 - REPORTED AND COMMITTED TO FINANCE [S01082 Detail]

Download: New_York-2011-S01082-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1082
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                    January 5, 2011
                                      ___________
       Introduced  by  Sens. PARKER, DIAZ, DUANE, MONTGOMERY, PERKINS, SAMPSON,
         SERRANO, VALESKY -- read twice and ordered printed, and  when  printed
         to be committed to the Committee on Energy and Telecommunications
       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 (gg) to read as follows:
    3    (GG) 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    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02122-01-1