S T A T E O F N E W Y O R K
________________________________________________________________________
4245
2019-2020 Regular Sessions
I N S E N A T E
March 5, 2019
___________
Introduced by Sen. SKOUFIS -- 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 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.
LBD10497-01-9