STATE OF NEW YORK
________________________________________________________________________
2044
2025-2026 Regular Sessions
IN SENATE
January 15, 2025
___________
Introduced by Sens. MURRAY, MATTERA, PALUMBO -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
AN ACT to amend the tax law, in relation to the exemption of community
colleges from the imposition of the metropolitan commuter transporta-
tion mobility tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 4 of subsection (b) of section 800 of the tax
2 law, as added by section 1 of part YY of chapter 59 of the laws of 2015,
3 is amended to read as follows:
4 (4) Any eligible educational institution. An "eligible educational
5 institution" shall mean any public school district, a board of cooper-
6 ative educational services, a public elementary or secondary school, a
7 school approved pursuant to article eighty-five or eighty-nine of the
8 education law to serve students with disabilities of school age, [or] a
9 nonpublic elementary or secondary school that provides instruction in
10 grade one or above, or a community college, all public library systems
11 as defined in subdivision one of section two hundred seventy-two of the
12 education law, and all public and free association libraries as such
13 terms are defined in subdivision two of section two hundred fifty-three
14 of the education law.
15 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05684-01-5
