STATE OF NEW YORK
________________________________________________________________________
8485
2019-2020 Regular Sessions
IN ASSEMBLY
August 7, 2019
___________
Introduced by M. of A. D'URSO -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting community colleges
from 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, and 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] "Eligi-
9 ble educational institution" shall mean any public school district, a
10 board of cooperative educational services, a public elementary or
11 secondary school, a school approved pursuant to article eighty-five or
12 eighty-nine of the education law to serve students with disabilities of
13 school age, or a nonpublic elementary or secondary school that provides
14 instruction in grade one or above, all public library systems as defined
15 in subdivision one of section two hundred seventy-two of the education
16 law, and all public and free association libraries as such terms are
17 defined in subdivision two of section two hundred fifty-three of the
18 education law[.]; or
19 (5) any community college, as defined by section sixty-three hundred
20 one of the education law.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10231-01-9
