The New York State Senate

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

                                  8730

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            October 20, 2017
                               ___________

Introduced  by  M.  of  A. THIELE, BRABENEC, BRINDISI, BUCHWALD, CAHILL,
  CURRAN, GALEF, GRAF, GUNTHER, HOOPER,  JAFFEE,  McDONOUGH,  MONTESANO,
  MURRAY,  PALUMBO, PAULIN, RA, RAIA, RAMOS, SKOUFIS, ZEBROWSKI, BARRETT
  -- Multi-Sponsored by -- M. of A. McKEVITT, SOLAGES -- read  once  and
  referred to the Committee on Ways and Means

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 by section 1 of part B of chapter 56 of
the laws of 2011, paragraph 4 as amended by section  1  of  part  YY  of
chapter  59  of  the  laws of 2015, are amended and a new paragraph 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, all public library systems as defined in subdivi-
sion 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[.]; OR
  (5)  ANY  COUNTY,  TOWN,  CITY, VILLAGE OR OTHER POLITICAL SUBDIVISION
EXCEPT A CITY WITH A POPULATION OF ONE MILLION INHABITANTS OR MORE.
  § 2. This act shall take effect immediately.

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

                                                           LBD06724-01-7