STATE OF NEW YORK
________________________________________________________________________
2875--A
2015-2016 Regular Sessions
IN ASSEMBLY
January 20, 2015
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Introduced by M. of A. KIM, SEPULVEDA, ROSENTHAL -- read once and
referred to the Committee on Ways and Means -- recommitted to the
Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
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 (kk) to read as follows:
3 (kk) 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.
LBD00393-03-6
