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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3205
SPONSOR: Santabarbara TITLE OF BILL:
An act to amend the tax law, in relation to authorizing a personal
income tax deduction for home heating expenses
PURPOSE OR GENERAL IDEA OF BILL:
To allow state residents to deduct the cost of home heating fuel from
their taxes.
SUMMARY OF PROVISIONS:
Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 48 to read as follows:
(48)(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 their primary resi-
dence 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.
JUSTIFICATION:
As home heating costs rise, along with many other essential services
that increase the cost of living for New Yorkers, this legislation would
allow taxpayers to keep more of their hard-earned money in their pock-
ets.
PRIOR LEGISLATIVE HISTORY:
None.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Undetermined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
3205
2025-2026 Regular Sessions
IN ASSEMBLY
January 23, 2025
___________
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:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 48 to read as follows:
3 (48) (A) Expenses paid during the taxable year by a qualified taxpayer
4 attributable to the cost of residential heating, including, but not
5 limited to amounts paid for fuel oil, coal, wood, propane, natural gas,
6 electricity, steam, kerosene and any other fuel used to heat such
7 taxpayer's primary residence.
8 (B) For the purposes of this paragraph, "qualified taxpayer" shall
9 mean a resident individual of the state, who maintained their primary
10 residence in this state on December thirty-first of the taxable year,
11 and who was: (i) an owner of such property on such date or (ii) a renter
12 of such property on such date who was responsible for paying for the
13 cost of heating such property.
14 § 2. This act shall take effect immediately and shall apply to taxable
15 years commencing on or after the first of January in the year in which
16 it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06247-01-5
