S T A T E O F N E W Y O R K
________________________________________________________________________
4996
2023-2024 Regular Sessions
I N S E N A T E
February 21, 2023
___________
Introduced by Sen. MURRAY -- 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 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:
Section 1. Paragraph 4 of subsection (b) of section 800 of the tax
law, as added by section 1 of part YY of chapter 59 of the laws of 2015,
is amended to read as follows:
(4) Any eligible educational institution. An "eligible educational
institution" shall mean any public school district, a board of cooper-
ative 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 instruction in
grade one or above, OR A COMMUNITY COLLEGE, all public library systems
as defined in subdivision one of section two hundred seventy-two of the
education law, and all public and free association libraries as such
terms are defined in subdivision two of section two hundred fifty-three
of the education law.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03212-01-3