S T A T E O F N E W Y O R K
________________________________________________________________________
3522
2019-2020 Regular Sessions
I N A S S E M B L Y
January 29, 2019
___________
Introduced by M. of A. ZEBROWSKI, JAFFEE, CAHILL, GUNTHER, COOK, GARBAR-
INO, MONTESANO, RAIA -- Multi-Sponsored by -- M. of A. CROUCH, McDO-
NOUGH, PAULIN, THIELE -- read once and referred to the Committee on
Ways and Means
AN ACT to amend the tax law, in relation to the exemption of community
colleges from the imposition of the metropolitan commuter transporta-
tion 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 added 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 age, [or] a
nonpublic elementary or secondary school that provides instruction in
grade one or above, OR A COMMUNITY COLLEGE, 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.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04367-01-9