S T A T E O F N E W Y O R K
________________________________________________________________________
3084
2023-2024 Regular Sessions
I N S E N A T E
January 27, 2023
___________
Introduced by Sen. LANZA -- 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 exempting institutions of
higher education from the definition of "employer" for purposes 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. Paragraph 4 of subsection (b) of section 800 of the tax
law, as amended by section 1 of part YY of chapter 59 of the laws of
2015, is amended to read as follows:
(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 ANY INSTITUTION PROVIDING HIGHER EDUCATION OR CAREER EDUCATION, AS
SUCH TERMS ARE DEFINED IN SECTION TWO OF THE EDUCATION LAW.
§ 2. This act shall take effect on the first of July next succeeding
the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07472-01-3