S T A T E O F N E W Y O R K ________________________________________________________________________ 214 2015-2016 Regular Sessions I N S E N A T E (PREFILED) January 7, 2015 ___________ Introduced by Sen. MARTINS -- 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 libraries from the imposition of the metropolitan commuter transportation mobil- ity 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 B of chapter 56 of the laws of 2011, 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, ALL PUBLIC LIBRARY SYSTEMS AS DEFINED IN SUBDIVISION 11 ONE OF SECTION TWO HUNDRED SEVENTY-TWO OF THE EDUCATION LAW, AND ALL 12 PUBLIC AND FREE ASSOCIATION LIBRARIES AS SUCH TERMS ARE DEFINED IN 13 SUBDIVISION TWO OF SECTION TWO HUNDRED FIFTY-THREE OF THE EDUCATION LAW. 14 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02163-01-5