Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 28, 2022 |
referred to ways and means |
Assembly Bill A9616
2021-2022 Legislative Session
Sponsored By
SANTABARBARA
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2021-A9616 (ACTIVE) - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
- Versions Introduced in 2023-2024 Legislative Session:
-
A3460
2021-A9616 (ACTIVE) - Summary
Authorizes a personal income tax deduction for expenses paid during the taxable year by a qualified taxpayer attributable to the cost of residential heating, including, but not limited to amounts paid for fuel oil, coal, wood, propane, natural gas, electricity, steam, kerosene and any other fuel used to heat such taxpayer's primary residence.
2021-A9616 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9616 I N A S S E M B L Y March 28, 2022 ___________ Introduced by M. of A. SANTABARBARA -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing a personal income tax deduction for home heating expenses THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 46 to read as follows: (46) (A) EXPENSES PAID DURING THE TAXABLE YEAR BY A QUALIFIED TAXPAYER ATTRIBUTABLE TO THE COST OF RESIDENTIAL HEATING, INCLUDING, BUT NOT LIMITED TO AMOUNTS PAID FOR FUEL OIL, COAL, WOOD, PROPANE, NATURAL GAS, ELECTRICITY, STEAM, KEROSENE AND ANY OTHER FUEL USED TO HEAT SUCH TAXPAYER'S PRIMARY RESIDENCE. (B) FOR THE PURPOSES OF THIS PARAGRAPH, "QUALIFIED TAXPAYER" SHALL MEAN A RESIDENT INDIVIDUAL OF THE STATE, WHO MAINTAINED HIS OR HER PRIMARY RESIDENCE IN THIS STATE ON DECEMBER THIRTY-FIRST OF THE TAXABLE YEAR, AND WHO WAS: (I) AN OWNER OF SUCH PROPERTY ON SUCH DATE OR (II) A RENTER OF SUCH PROPERTY ON SUCH DATE WHO WAS RESPONSIBLE FOR PAYING FOR THE COST OF HEATING SUCH PROPERTY. § 2. This act shall take effect immediately and shall apply to taxable years commencing on or after the first of January in the year in which it shall have become a law. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15165-01-2
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