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.
STATE OF NEW YORK
________________________________________________________________________
1238
2025-2026 Regular Sessions
IN SENATE
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:
1 Section 1. Paragraphs 3 and 4 of subsection (b) of section 800 of the
2 tax law, paragraph 3 as amended by section 1 of part B of chapter 56 of
3 the laws of 2011, paragraph 4 as amended by section 1 of part YY of
4 chapter 59 of the laws of 2015, are amended and a new paragraph 5 is
5 added to read as follows:
6 (3) an interstate agency or public corporation created pursuant to an
7 agreement or compact with another state or the Dominion of Canada; [or]
8 (4) [Any] any eligible educational institution. An "eligible educa-
9 tional institution" shall mean any public school district, a board of
10 cooperative educational services, a public elementary or secondary
11 school, a school approved pursuant to article eighty-five or eighty-nine
12 of the education law to serve students with disabilities of school age,
13 or a nonpublic elementary or secondary school that provides instruction
14 in grade one or above, all public library systems as defined in subdivi-
15 sion one of section two hundred seventy-two of the education law, and
16 all public and free association libraries as such terms are defined in
17 subdivision two of section two hundred fifty-three of the education
18 law[.]; or
19 (5) any vehicles owned and/or operated by a not-for-profit corpo-
20 ration, any private vehicle operated by a worker or volunteer acting on
21 behalf of such organization, first responders, military personnel,
22 veterans, healthcare workers, critical infrastructure workers, public
23 employees traveling in official capacity, wholesale food distributors or
24 wholesale or retail delivery vehicles.
25 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04066-01-5
