Bill Text: NY S02847 | 2023-2024 | General Assembly | Introduced


Bill Title: Exempts hospitals from the metropolitan commuter transportation mobility tax.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced) 2024-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S02847 Detail]

Download: New_York-2023-S02847-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          2847

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 25, 2023
                                       ___________

        Introduced  by  Sen.  LANZA  -- 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 exempting hospitals from the
          metropolitan commuter transportation 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 and 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]
     9  "Eligible   educational   institution"  shall  mean  any  public  school
    10  district, a board of cooperative educational services, a public  elemen-
    11  tary  or secondary school, a school approved pursuant to article eighty-
    12  five or eighty-nine of the education law to serve students with disabil-
    13  ities of school age, or a nonpublic elementary or secondary school  that
    14  provides  instruction  in grade one or above, all public library systems
    15  as defined in subdivision one of section two hundred seventy-two of  the
    16  education  law,  and  all  public and free association libraries as such
    17  terms are defined in subdivision two of section two hundred  fifty-three
    18  of the education law[.]; or
    19    (5)  any  hospital,  as  defined in article twenty-eight of the public
    20  health law.
    21    § 2. This act shall take effect on the first of April next  succeeding
    22  the date on which it shall have become a law.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03515-01-3
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