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

                                  5266

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2009
                               ___________

Introduced by M. of A. MENG, GREENE, N. RIVERA, SPANO -- Multi-Sponsored
  by  --  M. of A.  REILLY, TITONE, WEISENBERG -- 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:

  Section  1.  Section  1115  of  the tax law is amended by adding a new
subdivision (gg) to read as follows:
  (GG) 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.
                                                           LBD02363-01-9