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

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S622-2013 Actions

• Feb 4, 2013: REPORTED AND COMMITTED TO FINANCE
• Jan 9, 2013: REFERRED TO ENERGY AND TELECOMMUNICATIONS

S622-2013 Meetings

Energy and Telecommunications: Feb 4, 2013

S622-2013 Votes

S622-2013 Memo

BILL NUMBER:S622

TITLE OF BILL:
An act
to amend the tax law, in relation to suspending imposition of the
compensating use tax on heating fuels for certain senior citizens

PURPOSE OR GENERAL IDEA OF BILL:
To extend a tax exemption to Senior Citizens who do not qualify for
energy assistance programs, and whose income does not exceed the
qualifying income by five hundred dollars.

SUMMARY OF SPECIFIC PROVISIONS:
This bill amends Section 1115 of the tax law by adding a new
subdivision (ii). This bill exempts persons sixty-five years or older
who do not qualify for the energy assistance program established by
section ninety-seven of the social services law, whose income does
not exceed t.he qualifying income by five hundred dollars, from the
tax on retail sales imposed under section eleven hundred ten of this
article, during the months of December, January, and February.

JUSTIFICATION:
This Winter heating costs are projected will rise about 20 percent for
heating oil users, 15 percent for natural gas customers, 13 percent
for propane customers, and 5 percent for electricity customers,
according to the Energy Information Administration. The increase in
prices will significantly impact the poor and those on fixed incomes.
This bill will extend tax credit to those who are sixty-five and
older and missed the qualifying income levels by five hundred dollars
or less. This will ensure that the impact of the projected price
increase is minimized, and it will protect the elderly who are
financially vulnerable from enduring increased hardship this winter.

PRIOR LEGISLATIVE HISTORY:
2011-12: S.1082/A.10663 - Died in Energy & Telecomm
2009-10: S.2547/A.5266  - Energy & Telecommunications/ways & Means
2008-09: S.2647
2006-07: S.6401

FISCAL IMPLICATIONS:
There will be a minimal loss of revenue from qualifying seniors. Due
to the higher cost of fuel, the revenues will remain constant or
increase with the difference in revenue paid by non-qualifying
persons.

EFFECTIVE DATE:
This act shall take effect immediately.

S622-2013 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                     622

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 9, 2013
                                 ___________

  Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
    printed to be committed to the Committee on  Energy  and  Telecommuni-
    cations

  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 (ii) to read as follows:

    (II) 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.
    S 2. This act shall take effect immediately.





   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD02771-01-3