NY State Senate Bill 2023-S4851

Senate Bill S4851

2023-2024 Legislative Session

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

download bill text pdf

Current Bill Status - In Senate Committee Budget And Revenue 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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Feb 15, 2023	referred to budget and revenue

2023-S4851 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2547
2011-2012: S1082
2013-2014: S622
2015-2016: S1230
2017-2018: S3254
2019-2020: S3603
2021-2022: S2930

2023-S4851 (ACTIVE) - Summary

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

2023-S4851 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S4851

SPONSOR: PARKER
 
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:

This bill makes unlawful the practice of bringing eviction proceedings
for nonpayment of rent against tenant(s) if the building is in violation
of a building code.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Section 1115 of the tax law is amended by adding a new subdi-
vision (11)

Section 2: This act shall take effect immediately.

JUSTIFICATION:

It is not an uncommon practice for tenants to "rent-strike" if they feel
that there are gross violations of the building code. This bill would
protect tenants from being evicted during such rent withholding periods,
and at the same time protect landlords from frivolous rent strikes by
requiring that the court collect rents during the period of any disputed
violation. Thus, the bill is a fair compromise; granting each side
protection from and rights against the other. One advantage of this bill
(over current law) is the provision for the court to apply the monies in
the aforementioned account directly to remedy any (proved) violation.
This way the tenants are assured that reasons for their strike will no
longer exist and their concerns are met, while at the same time guaran-
teeing the landlord that the tenant will not live rent-free for months
and then move out.

 
PRIOR LEGISLATIVE HISTORY:

2021-22: S2930 - Referred to Budget and Revenue

2019/20 S3603 - REFERRED TO BUDGET AND REVENUE

2017/18 S3646 - Referred to Housing, Construction and Community Develop-
ment

2015-16: S.593/A.604 - Referred to Housing, Construction and Community
Development

2013-14: S.5438/A.505 - Referred to Housing, Construction and Community
Development

A.4545 of 2009-2012

A.3986 of 2007-2008

A.5586 of 2005-2006

A.5775 of 2003-2004
A.4765 of 2001-2002

A.6615 of 1999-2000

A.2736 of 1997-1998

A.1754 of 1995-1996

A.3980 of 1993-1994

A.1300 of 1991-1992

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S4851 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4851
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 15, 2023
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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 (ll) to read as follows:
   (LL) 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.
   § 2. This act shall take effect immediately.
 
 
 
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03049-01-3

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