S T A T E O F N E W Y O R K
________________________________________________________________________
6206
I N S E N A T E
January 12, 2012
___________
Introduced by Sens. MARTINS, ZELDIN -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations
AN ACT to amend the tax law, in relation to the exemption of political
subdivisions from the imposition of the metropolitan commuter trans-
portation mobility tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraphs 3 and 4 of subsection (b) of section 800 of the
tax law, paragraph 3 as amended and paragraph 4 as added by section 1 of
part B of chapter 56 of the laws of 2011, are amended and a new para-
graph 5 is added to read as follows:
(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 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 instruction
in grade one or above[.]; OR
(5) ANY COUNTY, TOWN, CITY, VILLAGE OR OTHER POLITICAL SUBDIVISION
EXCEPT A CITY WITH A POPULATION OF ONE MILLION INHABITANTS OR MORE.
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.
LBD14008-03-2