S T A T E O F N E W Y O R K
________________________________________________________________________
4923
2015-2016 Regular Sessions
I N S E N A T E
April 23, 2015
___________
Introduced by Sen. LAVALLE -- 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 certain prekinder-
garten special education programs 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. Paragraph 4 of subsection (b) of section 800 of the tax
law, as amended by section 1 of part YY of chapter 59 of the laws of
2015, is amended to read as follows:
(4) Any eligible educational institution. An "eligible educational
institution" shall mean any public school district, a board of cooper-
ative 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 OR PRESCHOOL
age, or a nonpublic elementary or secondary school that provides
instruction in grade one or above, all public library systems as defined
in subdivision one of section two hundred seventy-two of the education
law, and all public and free association libraries as such terms are
defined in subdivision two of section two hundred fifty-three of the
education law.
S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2016.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07457-02-5