Bill > S02174

This bill amends the New York State tax law to provide a temporary sales tax exemption on heating fuels for a specific group of senior citizens during the winter months (December, January, and February). Specifically, the bill offers a tax exemption for heating fuel sales to individuals who are 65 years or older, do not qualify for the Low Income Home Energy Assistance Program (LIHEAP), but have an income that is no more than $500 above the LIHEAP qualifying income threshold. By exempting these seniors from the retail sales tax on heating fuels during these three winter months, the bill aims to help a subset of older residents who are just above the traditional low-income assistance cutoff but may still struggle with winter heating costs. The tax suspension is designed to provide financial relief to seniors who might find it challenging to pay for home heating during the coldest months of the year, without extending the benefit to those who are already fully covered by existing energy assistance programs.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S2174