S.5011 (Alesi)

Summary
This bill would extend petroleum business tax exemptions on heating oil sold to businesses. Current law grants petroleum business tax exemptions on heating oil sold to residences and a partial exemption on heating oil sold to businesses and other entities.

Explanation
The combustion of heating fuels is a major source of sulfate pollution, which contributes to acid rain, smog, and haze. The sulfur in any fuel oil is easily oxidized and released when the fuel is burned, producing sulfur dioxide gas that contributes to harmful small particle pollution in the air. Small particles bypass the body’s normal defenses and lodge deep in the lungs. Small particle air pollution can lead to premature death for seniors, lung cancer, asthma attacks, and heart attacks in those with pre-existing heart disease.

Extending the petroleum business tax exemption to fuels used for heating by businesses could perversely result in increased consumption of such fuels and further degradation of New York’s air quality. A better bill would authorize tax exemptions only for fuels that meet low sulfur content standards, as lower sulfur content fuels burn more cleanly and efficiently, and results in reduced operation and maintenance costs and cleaner air.

Environmental Advocates of New York opposes this bill.