Exempts vehicles owned and/or operated by a not-for-profit corporation, any private vehicle operated by a worker or volunteer, first responders, military personnel, veterans, healthcare workers, critical infrastructure workers acting on behalf of such organization or public employees traveling in an official capacity, wholesale food distributors or wholesale or retail delivery vehicles from the imposition of the metropolitan commuter transportation mobility tax.
S T A T E O F N E W Y O R K
________________________________________________________________________
10178
I N A S S E M B L Y
February 12, 2026
___________
Introduced by M. of A. McDONOUGH -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to the exemption of any vehi-
cles owned and/or operated by certain persons, vendors, organizations
or not-for-profit corporations 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 4 and 5 of subsection (b) of section 800 of the
tax law as amended by section 1 of part VV of chapter 59 of the laws of
2025, are amended and a new paragraph 6 is added 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]
(5) any local government employer whose covered employees are within
MCTD zone two[.]; OR
(6) ANY VEHICLES OWNED AND/OR OPERATED BY A NOT-FOR-PROFIT CORPO-
RATION, ANY PRIVATE VEHICLE OPERATED BY A WORKER OR VOLUNTEER ACTING ON
BEHALF OF SUCH ORGANIZATION, FIRST RESPONDERS, MILITARY PERSONNEL,
VETERANS, HEALTHCARE WORKERS, CRITICAL INFRASTRUCTURE WORKERS, PUBLIC
EMPLOYEES TRAVELING IN OFFICIAL CAPACITY, WHOLESALE FOOD DISTRIBUTORS OR
WHOLESALE OR RETAIL DELIVERY VEHICLES.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04066-02-6
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