Bill Text: NY S05948 | 2021-2022 | General Assembly | Introduced

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Bill Title: Exempts charitable corporations formed pursuant to the provisions of the not-for-profit corporation law for charitable purposes from the imposition of the metropolitan commuter transportation mobility tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S05948 Detail]

Download: New_York-2021-S05948-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5948

                               2021-2022 Regular Sessions

                    IN SENATE

                                     March 23, 2021
                                       ___________

        Introduced  by  Sen. REICHLIN-MELNICK -- 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 charitable
          corporations formed pursuant to the provisions of  the  not-for-profit
          corporation  law  for  charitable  purposes from the imposition 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. 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 charitable corporation formed pursuant to  the  provisions  of
    20  the not-for-profit corporation law for charitable purposes.
    21    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10555-01-1