NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A1085
SPONSOR: Zebrowski TITLE OF BILL:
An act to amend the tax law, in relation to the exemption of community
colleges from the imposition of the metropolitan commuter transportation
mobility tax
PURPOSE OF THE BILL:
THIS BILL WILL EXEMPT COMMUNITY COLLEGES FROM THE MTA PAYROLL TAX.
SUMMARY OF PROVISIONS:
Section 1 of the bill amends paragraph 4 of subsection b of section 800
of the tax law as it relates to adding community colleges to the defi-
nition of "eligible educational institution". Eligible educational
institutions shall be exempt from the MTA mobility tax.
Section 2 of the bill relates to the effective date. JUSTIFICATION:
This bill would exempt community colleges from the burdensome MTA
payroll tax. Community colleges are struggling with rising costs and
increased enrollment. The MTA payroll tax is hurting these colleges in
their effort to keep tuition down. This bill would add community
colleges to the list of educational institutions that are already
exempt.
PRIOR LEGISLATIVE HISTORY:
A.810 of 2021-22,
A.3522 of 2019-20,
A.1717 of 2017-18,
A.2075 of 2015-2016,
A.7775 of 2013-2014.
FISCAL IMPLICATIONS FOR STATE:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
