Bill Text: NY S00463 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 463 (Prior Session Legislation)

Introduced

Bill Title: Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00463 Detail]

Download: New_York-2019-S00463-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                           463
                               2019-2020 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to  exempting  institutions  of
          higher education from the definition of "employer" for purposes of the
          metropolitan commuter transportation mobility tax
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Paragraph 4 of subsection (b) of section  800  of  the  tax
     2  law,  as  amended  by  section 1 of part YY of chapter 59 of the laws of
     3  2015, is amended to read as follows:
     4    (4) [Any] any eligible educational institution.  An  "eligible  educa-
     5  tional  institution"  shall  mean any public school district, a board of
     6  cooperative educational  services,  a  public  elementary  or  secondary
     7  school, a school approved pursuant to article eighty-five or eighty-nine
     8  of  the education law to serve students with disabilities of school age,
     9  or a nonpublic elementary or secondary school that provides  instruction
    10  in grade one or above, all public library systems as defined in subdivi-
    11  sion  one of section two hundred seventy-two of the education law, [and]
    12  all public and free association libraries as such terms are  defined  in
    13  subdivision two of section two hundred fifty-three of the education law,
    14  or  any  institution  providing higher education or career education, as
    15  such terms are defined in section two of the education law.
    16    § 2. This act shall take effect July 1, 2019.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03510-01-9