Bill > S03603

This bill amends the tax law to suspend the imposition of the compensating use tax on heating fuels sold during the winter months (December, January, and February) for certain low-income senior citizens who do not qualify for the Low-Income Home Energy Assistance Program (LIHEAP) but have an income not more than $500 above the LIHEAP qualifying threshold. The bill aims to provide tax relief for these seniors during the winter months when heating costs can be particularly burdensome.