Bill Text: NY S04543 | 2023-2024 | General Assembly | Introduced

New York Senate Bill 4543 (Prior Session Legislation)

Introduced

Bill Title: Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2024-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04543 Detail]

Download: New_York-2023-S04543-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          4543

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 10, 2023
                                       ___________

        Introduced  by Sens. SKOUFIS, SERRANO -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          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.
                                                                   LBD00966-01-3