Bill Text: NY S04039 | 2019-2020 | General Assembly | Introduced

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Bill Title: Exempts community colleges from the metropolitan commuter transportation mobility tax.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04039 Detail]

Download: New_York-2019-S04039-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4039
                               2019-2020 Regular Sessions
                    IN SENATE
                                    February 26, 2019
                                       ___________
        Introduced  by Sen. GAUGHRAN -- 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 community colleges
          from 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. Paragraphs 3 and 4 of subsection (b) of section 800 of the
     2  tax law, paragraph 3 as amended by section 1 of part B of chapter 56  of
     3  the  laws of 2011, and paragraph 4 as amended by section 1 of part YY of
     4  chapter 59 of the laws of 2015, are amended and a  new  paragraph  5  is
     5  added to read as follows:
     6    (3)  an interstate agency or public corporation created pursuant to an
     7  agreement or compact with another state or the Dominion of Canada; [or]
     8    (4) [Any] any eligible educational institution. [An "eligible] "Eligi-
     9  ble educational institution" shall mean any public  school  district,  a
    10  board  of  cooperative  educational  services,  a  public  elementary or
    11  secondary school, a school approved pursuant to article  eighty-five  or
    12  eighty-nine  of the education law to serve students with disabilities of
    13  school age, or a nonpublic elementary or secondary school that  provides
    14  instruction in grade one or above, all public library systems as defined
    15  in  subdivision  one of section two hundred seventy-two of the education
    16  law, and all public and free association libraries  as  such  terms  are
    17  defined  in  subdivision  two  of section two hundred fifty-three of the
    18  education law[.]; or
    19    (5) any community college, as defined by section  sixty-three  hundred
    20  one of the education law.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10231-01-9