S T A T E O F N E W Y O R K
________________________________________________________________________
9378
I N A S S E M B L Y
February 24, 2012
___________
Introduced by M. of A. CUSICK -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting special education
services and programs for preschool children with handicapping condi-
tions 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:
Section 1. Subdivision (b) of section 800 of the tax law, as amended
by section 1 of part B of chapter 56 of the laws of 2011, is amended to
read as follows:
(b) Employer. Employer means an employer required by section six
hundred seventy-one of this chapter to deduct and withhold tax from
wages, that has a payroll expense in excess of three hundred twelve
thousand five hundred dollars in any calendar quarter; other than
(1) any agency or instrumentality of the United States;
(2) the United Nations;
(3) an interstate agency or public corporation created pursuant to an
agreement or compact with another state or the Dominion of Canada; [or]
(4) [Any] ANY eligible educational institution. [An "eligible] "ELIGI-
BLE educational 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, SPECIAL EDUCATION SERVICES AND PROGRAMS FOR PRESCHOOL CHIL-
DREN WITH HANDICAPPING CONDITIONS ESTABLISHED PURSUANT TO SECTION
FORTY-FOUR HUNDRED TEN OF THE EDUCATION LAW, or a nonpublic elementary
or secondary school that provides instruction in grade one or above.
S 2. This act shall take effect on the same date and in the same
manner as section 1 of part B of chapter 56 of the laws of 2011 takes
effect.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14680-01-2