STATE OF NEW YORK
________________________________________________________________________
1831
2021-2022 Regular Sessions
IN SENATE
January 16, 2021
___________
Introduced by Sens. SKOUFIS, KAPLAN, SERINO -- 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 political
subdivisions from the imposition of the metropolitan commuter trans-
portation 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 county, town, city, village or other political subdivision
20 except a city with a population of one million inhabitants or more.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04206-01-1