What are the Utility Cost Deductions (Standard Utility Allowance - SUA)?
Utility Cost Deductions (Standard Utility Allowance - SUA):
Reduces automatic eligibility for utility deductions
Households receiving Low-Income Home Energy Assistance Program (LIHEAP) or similar energy assistance must now include an elderly (60+) or disabled member to automatically qualify for the SUA
Provide proof that they are responsible for the heating of their home to receive the deduction