Bill Text: NY A07235 | 2017-2018 | General Assembly | Amended

---

Bill Title: Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-01-22 - print number 7235a [A07235 Detail]

Download: New_York-2017-A07235-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                         7235--A
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                     April 12, 2017
                                       ___________
        Introduced by M. of A. CUSICK -- read once and referred to the Committee
          on Ways and Means -- recommitted to the Committee on Ways and Means in
          accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee
        AN  ACT  to  amend the tax law, in relation to exempting institutions of
          higher education from the definition of "employer" for purposes 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.  Paragraph  4  of subsection (b) of section 800 of the tax
     2  law, as amended by section 1 of part YY of chapter 59  of  the  laws  of
     3  2015, is amended to read as follows:
     4    (4)  [Any]  any  eligible educational institution. An "eligible educa-
     5  tional institution" shall mean any public school district,  a  board  of
     6  cooperative  educational  services,  a  public  elementary  or secondary
     7  school, a school approved pursuant to article eighty-five or eighty-nine
     8  of the education law to serve students with disabilities of school  age,
     9  or  a nonpublic elementary or secondary school that provides instruction
    10  in grade one or above, all public library systems as defined in subdivi-
    11  sion one of section two hundred seventy-two of the education law,  [and]
    12  all  public  and free association libraries as such terms are defined in
    13  subdivision two of section two hundred fifty-three of the education law,
    14  or any institution providing higher education or  career  education,  as
    15  such terms are defined in section two of the education law.
    16    § 2. This act shall take effect July 1, 2018.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02555-03-8