S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4543
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 10, 2023
                                ___________
 
 Introduced  by Sens. SKOUFIS, SERRANO -- 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 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.
                                                            LBD00966-01-3