senate Bill S3621B

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 07 / Feb / 2013
    • REFERRED TO EDUCATION
  • 04 / Jun / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 06 / Jun / 2013
    • AMEND (T) AND RECOMMIT TO FINANCE
  • 06 / Jun / 2013
    • PRINT NUMBER 3621A
  • 08 / Jan / 2014
    • REFERRED TO EDUCATION
  • 10 / Feb / 2014
    • AMEND AND RECOMMIT TO EDUCATION
  • 10 / Feb / 2014
    • PRINT NUMBER 3621B
  • 29 / May / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 11 / Jun / 2014
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 11 / Jun / 2014
    • ORDERED TO THIRD READING CAL.1322
  • 12 / Jun / 2014
    • PASSED SENATE
  • 12 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 12 / Jun / 2014
    • REFERRED TO WAYS AND MEANS

Summary

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

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Bill Details

Versions:
S3621
S3621A
S3621B
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง800, Tax L
Versions Introduced in 2011-2012 Legislative Cycle:
S2592B

Sponsor Memo

BILL NUMBER:S3621B

TITLE OF BILL: An act to amend the tax law, in relation to exempting
institutions of higher education from the definition of "employer" for
purposes of the metropolitan commuter transportation mobility tax

PURPOSE:

Provides for state reimbursement to colleges for the cost of
metropolitan commuter transportation mobility tax payments.

SUMMARY OF PROVISIONS:

Section 1: Amends Subsection (b) of section 800 of the tax law,as
added by section 1 of part B of chanter 56 of the laws of 2011.

JUSTIFICATION:

The Metropolitan Commuter Transportation Mobility Tax hurt businesses,
not-for-profits, private elementary and secondary schools, as well as
institutions of Higher Education. The tax was repealed for all
institutions listed above except for Higher Education. This bill
allows all New York State Higher Education institutions to be exempt
from paving this unfair, job killing tax.

LEGISLATIVE HISTORY:

2013: print number 3621a
2012: S.2592 - Passed Senate
2011: Passed Senate

FISCAL IMPLICATIONS:

Undetermined.

EFFECTIVE DATE:

July 1st, 2014

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3621--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the  Committee  on  Education  --  reported
  favorably  from  said  committee  and  committed  to  the Committee on
  Finance -- committee discharged, bill amended,  ordered  reprinted  as
  amended  and  recommitted  to  said  committee  --  recommitted to the
  Committee on Education in accordance with Senate Rule  6,  sec.  8  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the tax law, in relation to  exempting  institutions  of
  higher education from the definition of "employer" for purposes of the
  metropolitan commuter transportation mobility tax

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 4 of subsection (b) of section  800  of  the  tax
law,  as added by section 1 of part B of chapter 56 of the laws of 2011,
is amended to read as follows:
  (4) [Any] ANY eligible educational institution.  An  "eligible  educa-
tional  institution"  shall  mean any public school district, a board of
cooperative educational  services,  a  public  elementary  or  secondary
school, a school approved pursuant to article eighty-five or eighty-nine
of  the education law to serve students with disabilities of school age,
[or] a nonpublic elementary or secondary school that  provides  instruc-
tion  in  grade one or above, OR ANY INSTITUTION PROVIDING HIGHER EDUCA-
TION OR CAREER EDUCATION, AS SUCH TERMS ARE DEFINED IN  SECTION  TWO  OF
THE EDUCATION LAW.
  S 2. This act shall take effect July 1, 2014.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05441-03-4

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