New York S02174 suspends the use tax on heating fuels for low-income senior citizens during winter months.

New York S02174 amends the tax law to exempt certain low-income senior citizens from the use tax on heating fuels sold for home use during December, January, and February. This exemption applies to individuals aged 65 or older who do not qualify for the low-income home energy assistance program but whose income is not more than $500 above the qualifying income for that program. The tax suspension aims to provide relief to seniors during the winter months.

New York S02174 suspends the use tax on heating fuels for low-income senior citizens during winter months.

New York S02174 amends the tax law to exempt certain low-income senior citizens from the use tax on heating fuels sold for home use during December, January, and February. This exemption applies to individuals aged 65 or older who do not qualify for the low-income home energy assistance program but whose income is not more than $500 above the qualifying income for that program. The tax suspension aims to provide relief to seniors during the winter months.