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Senate Bill S1238

2025-2026 Legislative Session

Exempts vehicles owned and/or operated by certain persons, vendors, organizations or not-for-profit corporations from the imposition of the metropolitan commuter transportation mobility tax

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Current Bill Status - In Senate Committee Investigations And Government Operations Committee

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2025-S1238 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §800, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S9604

2025-S1238 (ACTIVE) - Summary

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.

2025-S1238 (ACTIVE) - Sponsor Memo

2025-S1238 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1238
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen.  RHOADS -- 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 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 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 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.

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