S T A T E O F N E W Y O R K
________________________________________________________________________
7308
2021-2022 Regular Sessions
I N A S S E M B L Y
May 5, 2021
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to the exemption of charitable
corporations formed pursuant to the provisions of the not-for-profit
corporation law for charitable purposes from the imposition of 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. 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 CHARITABLE CORPORATION FORMED PURSUANT TO THE PROVISIONS OF
THE NOT-FOR-PROFIT CORPORATION LAW FOR CHARITABLE PURPOSES.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10555-01-1