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Bill

Bill

A 3205

Authorizes a personal income tax deduction for home heating expenses

2025 Regular Session Introduced by Angelo Santabarbara

Authorization of a personal income tax deduction for home heating expenses to provide tax relief to households with heating costs.

REFERRED TO WAYS AND MEANS
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WeVote Research Nonpartisan
Bill Summary · A 3205

Summary of Assembly Bill A 3205

Overview

  • Bill number: A 3205
  • Title: Authorizes a personal income tax deduction for home heating expenses
  • Sponsor: Angelo Santabarbara (primary)
  • Status: Referred to Ways and Means
  • Introduction date: January 23, 2025
  • Related bills (prior sessions): A 9616 and A 3460

What the bill would do

  • The bill would authorize a deduction under personal income tax for heating costs paid by a taxpayer for home heating in a given tax year.
  • As introduced, the available summary does not specify the deduction amount, eligibility criteria (e.g., income limits, household size, or heating source), or the calculation method. The exact mechanics—such as whether the deduction reduces taxable income or is claimed as an adjustment—would depend on the text and any amendments adopted during consideration.

Key provisions and changes (as currently described)

  • Creation of a personal income tax deduction focused on home heating expenses.
  • The measure appears to target residential heating costs to provide tax relief to households facing heating expenditures.
  • No explicit dollar caps, phase-outs, or eligibility rules are provided in the summary available.

Who would be affected

  • Individual filers who pay personal income tax and incur home heating expenses could potentially be eligible if the bill’s criteria are met.
  • Households with higher heating costs or energy-intensive households could see larger benefits, depending on the final deduction design in the bill’s text.
  • Taxpayers would interact with the Ways and Means Committee as part of the bill’s advancement, since the bill is currently referred there for consideration.

Procedural and timeline aspects

  • Committee status: Referred to the Ways and Means committee, indicating that tax-policy analysis and fiscal impact assessment would be conducted there.
  • Action history: The bill shows the same referral action listed on the same date (January 23, 2025), suggesting initial committee assignment.
  • Next steps: If moved out of Ways and Means, the bill would proceed to further floor action (consideration by the full Assembly) and, if approved, could move to the Senate or be subject to further negotiation and amendments.

Fiscal and policy considerations (notes)

  • No specific fiscal impact, deduction amount, or sunset provisions are provided in the available information. The Ways and Means referral implies that revenue effects and budget implications will be analyzed as the bill advances.
  • The presence of prior-session related bills (A 9616, A 3460) suggests ongoing legislative interest in tax relief related to energy costs and potential precedent for design features (e.g., eligibility rules, interaction with standard deductions, or credits).

Observation

This summary reflects the information available in the provided bill materials. The substantive design details (deduction amount, eligibility, interaction with other tax provisions, and any sunset or applicability dates) will be clarified in the bill’s text and any amendments adopted during committee and floor consideration.

Compiled from official sources — confirm details with the bill’s official record.

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