S T A T E O F N E W Y O R K
________________________________________________________________________
986
2021-2022 Regular Sessions
I N S E N A T E
(PREFILED)
January 6, 2021
___________
Introduced by Sens. GAUGHRAN, KAPLAN -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations
AN ACT to amend the tax law, in relation to exempting community colleges
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. 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, and 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] "ELIGI-
BLE educational 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 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[.]; OR
(5) ANY COMMUNITY COLLEGE, AS DEFINED BY SECTION SIXTY-THREE HUNDRED
ONE 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.
LBD03908-01-1