Bill Text: NY S04923 | 2015-2016 | General Assembly | Introduced

New York Senate Bill 4923 (Prior Session Legislation)

Introduced

Bill Title: Exempts certain prekindergarten special education programs from the metropolitan commuter transportation tax.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2016-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04923 Detail]

Download: New_York-2015-S04923-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4923
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    April 23, 2015
                                      ___________
       Introduced  by  Sen. LAVALLE -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT to amend the tax law, in relation to exempting certain prekinder-
         garten special  education  programs  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. 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 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 OR PRESCHOOL
    9  age, or  a  nonpublic  elementary  or  secondary  school  that  provides
   10  instruction in grade one or above, all public library systems as defined
   11  in  subdivision  one of section two hundred seventy-two of the education
   12  law, and all public and free association libraries  as  such  terms  are
   13  defined  in  subdivision  two  of section two hundred fifty-three of the
   14  education law.
   15    S 2. This act shall take effect immediately and shall apply to taxable
   16  years beginning on or after January 1, 2016.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07457-02-5