Bill Text: NY A03522 | 2019-2020 | General Assembly | Introduced

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

Spectrum: Bipartisan Bill

Status: (Introduced) 2019-01-29 - referred to ways and means [A03522 Detail]

Download: New_York-2019-A03522-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 29, 2019
          INO,  MONTESANO,  RAIA -- Multi-Sponsored by -- M. of A. CROUCH, McDO-
          NOUGH, 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.