S T A T E O F N E W Y O R K
________________________________________________________________________
3145
2011-2012 Regular Sessions
I N A S S E M B L Y
January 24, 2011
___________
Introduced by M. of A. CALHOUN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend chapter 25 of the laws of 2009, amending the tax law and
the administrative code of the city of New York relating to the metro-
politan commuter transportation mobility tax, and the education law,
in relation to the imposition of such tax upon and reimbursement ther-
eof to public and private elementary and secondary schools
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (i) of subdivision (a) of section 23 of part C of
chapter 25 of the laws of 2009, amending the tax law and the administra-
tive code of the city of New York relating to the metropolitan commuter
transportation mobility tax, is amended to read as follows:
(i) imposed on employers, shall apply on and after March 1, 2009,
provided however, that the tax shall apply to public school districts,
AND ALL NONPUBLIC AND PRIVATE ELEMENTARY AND SECONDARY SCHOOLS, BOARDS
OF COOPERATIVE EDUCATIONAL SERVICES, AND INSTITUTIONS OF THE DEAF AND OF
THE BLIND WHICH ARE SUBJECT TO THE VISITATION OF THE COMMISSIONER OF
EDUCATION PER SECTION 4201 OF THE EDUCATION LAW within the metropolitan
commuter transportation district (MCTD) on and after September 1, 2009
and
S 2. Subdivision 1 of section 3609-g of the education law, as added by
section 1 of part D of chapter 25 of the laws of 2009, is amended to
read as follows:
1. Definition. As used in this section the following term shall be
defined as follows: "School district" shall mean a public school
district and shall not include a special act school district as defined
in section four thousand one of this chapter, PROVIDED, HOWEVER, SUCH
TERM SHALL INCLUDE ALL NONPUBLIC AND PRIVATE ELEMENTARY AND SECONDARY
SCHOOLS, BOARDS OF COOPERATIVE EDUCATIONAL SERVICES, AND INSTITUTIONS OF
THE DEAF AND OF THE BLIND WHICH ARE SUBJECT TO THE VISITATION OF THE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02864-01-1
A. 3145 2
COMMISSIONER OF EDUCATION PER SECTION FORTY-TWO HUNDRED ONE OF THIS
CHAPTER.
S 3. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after May 7, 2009, except that
section two of this act shall be deemed to have been in full force and
effect on and after July 1, 2009.