Bill Text: NY S04245 | 2019-2020 | General Assembly | Introduced

Bill Title: Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2019-04-09 - REPORTED AND COMMITTED TO FINANCE [S04245 Detail]

Download: New_York-2019-S04245-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                      March 5, 2019
        Introduced  by  Sen. SKOUFIS -- 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 the exemption  of  political
          subdivisions  from  the imposition of the metropolitan commuter trans-
          portation 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,  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  educa-
     9  tional  institution"  shall  mean any public school district, a board of
    10  cooperative educational  services,  a  public  elementary  or  secondary
    11  school, a school approved pursuant to article eighty-five or eighty-nine
    12  of  the education law to serve students with disabilities of school age,
    13  or a nonpublic elementary or secondary school that provides  instruction
    14  in grade one or above, all public library systems as defined in subdivi-
    15  sion  one  of  section two hundred seventy-two of the education law, and
    16  all public and free association libraries as such terms are  defined  in
    17  subdivision  two  of  section  two  hundred fifty-three of the education
    18  law[.]; or
    19    (5) any county, town, city, village  or  other  political  subdivision
    20  except a city with a population of one million inhabitants or more.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.