S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3621

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Education

AN ACT to amend the education law, in relation to reimbursement  of  the
  metropolitan  commuter  transportation  mobility  tax  to  public  and
  private elementary and secondary schools and to institutions of higher
  education

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.   Subdivision 1 of section 3609-g of the education law, as
added by section 1 of part D of chapter 25  of  the  laws  of  2009,  is
amended to read as follows:
  1.  Definition.  As  used  in this section the following term shall be
defined as follows:   "School  district"  shall  mean  a  public  school
district  and shall not include a special act school district as defined
in section four thousand one of this chapter;  PROVIDED,  HOWEVER,  THAT
SUCH  TERM  SHALL  INCLUDE  ALL  NON  PUBLIC  AND PRIVATE ELEMENTARY AND
SECONDARY SCHOOLS.
  S 2.  The education law is amended by adding a new article 128 to read
as follows:
                               ARTICLE 128
                      STATE AID TO INSTITUTIONS OF
                            HIGHER EDUCATION
SECTION 6360. MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
                REIMBURSEMENT OF ARTICLE TWENTY-THREE  OF  THE  TAX  LAW
                PAYMENTS.
  S  6360.    MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
REIMBURSEMENT OF ARTICLE TWENTY-THREE OF THE TAX LAW PAYMENTS.  NOTWITH-
STANDING  ANY  OTHER  PROVISION  OF LAW TO THE CONTRARY, INSTITUTIONS OF
HIGHER EDUCATION SHALL BE REIMBURSED FOR PAYMENTS MADE PURSUANT TO ARTI-
CLE TWENTY-THREE OF THE TAX LAW PURSUANT TO THIS SECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05441-01-3

              

S. 3621                             2

  1. AS USED IN THIS SECTION, "INSTITUTION OF  HIGHER  EDUCATION"  SHALL
MEAN  ANY  INSTITUTION PROVIDING HIGHER EDUCATION OR CAREER EDUCATION AS
SUCH TERMS ARE DEFINED IN SECTION TWO OF THIS CHAPTER.
  2.  ON AND AFTER THE FIRST BUSINESS DAY OF JULY OF EACH CALENDAR YEAR,
AN INSTITUTION OF HIGHER EDUCATION SHALL BE PAID AN AMOUNT EQUAL TO  ONE
HUNDRED  PERCENT  OF  THE  PAYMENTS MADE BY SUCH INSTITUTION ON OR AFTER
JUNE FIRST OF THE PRIOR CALENDAR YEAR  AND  BEFORE  JUNE  FIRST  OF  THE
CURRENT CALENDAR YEAR TO THE COMMISSIONER OF TAXATION AND FINANCE PURSU-
ANT  TO  ARTICLE  TWENTY-THREE  OF  THE  TAX LAW. NO PAYMENT MAY BE MADE
PURSUANT TO THIS SUBDIVISION UNTIL SUCH AMOUNT FOR EACH  INSTITUTION  OF
HIGHER  EDUCATION  IS  CERTIFIED  BY  THE  COMMISSIONER  OF TAXATION AND
FINANCE AND TRANSMITTED TO THE COMMISSIONER. SUCH CERTIFICATION SHALL BE
MADE ON OR BEFORE JUNE THIRTIETH SO AS TO FACILITATE PAYMENTS TO BE MADE
PURSUANT TO THIS SECTION.
  3. MONEYS PAID PURSUANT TO THIS SECTION SHALL BE PAYABLE TO THE TREAS-
URER, COLLECTOR OR OTHER DISBURSING OFFICER OF AN INSTITUTION OF  HIGHER
EDUCATION, WHO SHALL APPLY FOR AND RECEIVE THE SAME AS SOON AS PAYABLE.
  4.  ANY PAYMENT TO AN INSTITUTION OF HIGHER EDUCATION PURSUANT TO THIS
SECTION SHALL BE GENERAL RECEIPTS OF SUCH INSTITUTION AND  MAY  BE  USED
FOR ANY LAWFUL PURPOSE OF THE INSTITUTION.
  S 3. This act shall take effect July 1, 2013.

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3621--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the  Committee  on  Education  --  reported
  favorably  from  said  committee  and  committed  to  the Committee on
  Finance -- committee discharged, bill amended,  ordered  reprinted  as
  amended and recommitted to said committee

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:

  Section  1.  Paragraph  4  of subsection (b) of section 800 of the tax
law, as added by section 1 of part B of chapter 56 of the laws of  2011,
is amended to read as follows:
  (4)  [Any]  ANY  eligible educational institution. An "eligible educa-
tional institution" shall mean any public school district,  a  board  of
cooperative  educational  services,  a  public  elementary  or secondary
school, a school approved pursuant to article eighty-five or eighty-nine
of the education law to serve students with disabilities of school  age,
[or]  a  nonpublic elementary or secondary school that provides instruc-
tion in grade one or above, OR ANY INSTITUTION PROVIDING  HIGHER  EDUCA-
TION  OR  CAREER  EDUCATION, AS SUCH TERMS ARE DEFINED IN SECTION TWO OF
THE EDUCATION LAW.
  S 2. This act shall take effect July 1, 2013.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05441-02-3