S 2044: Exempts community colleges from the imposition of the metropolitan commuter transportation mobility tax.

  
  STATE OF NEW YORK ________________________________________________________________________ 2044 2025-2026 Regular Sessions  IN SENATE January 15, 2025 ___________ Introduced by Sens. MURRAY, MATTERA, PALUMBO -- 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 community colleges from the imposition of the metropolitan commuter transporta- tion 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 added by section 1 of part YY of chapter 59 of the laws of 2015, 3 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 age, [or] a 9 nonpublic elementary or secondary school that provides instruction in 10 grade one or above, or a community college, all public library systems 11 as defined in subdivision one of section two hundred seventy-two of the 12 education law, and all public and free association libraries as such 13 terms are defined in subdivision two of section two hundred fifty-three 14 of the education law. 15 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05684-01-5