Bill Text: NY A01085 | 2023-2024 | General Assembly | Introduced


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

Spectrum: Bipartisan Bill

Status: (Introduced) 2024-01-03 - referred to ways and means [A01085 Detail]

Download: New_York-2023-A01085-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          1085

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 13, 2023
                                       ___________

        Introduced by M. of A. ZEBROWSKI, GUNTHER, COOK -- Multi-Sponsored by --
          M.  of A.   McDONOUGH, PAULIN, THIELE -- read once and referred to the
          Committee on Ways and Means

        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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