STATE OF NEW YORK
________________________________________________________________________
4245
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.
LBD10497-01-9