The Massachusetts Low Income Home Energy Assistance Program (LIHEAP) (Fuel Assistance) provides eligible households with help in paying winter heating bills. The program pays benefits of fixed amounts based on household income. An additional benefit is available to eligible households having a high-energy burden. Local administering agencies determine household eligibility based on several factors including annualized income and the number of members in the household. The agency then will make payments towards the heating bills to the primary heat source vendor (oil, propane, wood or coal dealer, or gas or electric utility). Special provisions are made for those households whose heat is included in their rent and those living in subsidized housing.