Bill Text: NY S04996 | 2023-2024 | General Assembly | Introduced


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

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced) 2024-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04996 Detail]

Download: New_York-2023-S04996-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          4996

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 21, 2023
                                       ___________

        Introduced  by  Sen.  MURRAY -- 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  community
          colleges  from the imposition of the metropolitan commuter transporta-
          tion 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 added by section 1 of part YY of chapter 59 of the laws of 2015,
     3  is amended to read as follows:
     4    (4) Any eligible educational  institution.  An  "eligible  educational
     5  institution"  shall  mean any public school district, a board of cooper-
     6  ative educational services, a public elementary or secondary  school,  a
     7  school  approved  pursuant  to article eighty-five or eighty-nine of the
     8  education law to serve students with disabilities of school age, [or]  a
     9  nonpublic  elementary  or  secondary school that provides instruction in
    10  grade one or above, or a community college, all public  library  systems
    11  as  defined in subdivision one of section two hundred seventy-two of the
    12  education law, and all public and free  association  libraries  as  such
    13  terms  are defined in subdivision two of section two hundred fifty-three
    14  of the education law.
    15    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03212-01-3
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