NY State Senate Bill 2023-S9604

Senate Bill S9604

2023-2024 Legislative Session

Exempts vehicles owned and/or operated by certain persons, vendors, organizations or not-for-profit corporations from the imposition of the metropolitan commuter transportation mobility tax

download bill text pdf

Current Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 16, 2024	referred to investigations and government operations

2023-S9604 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §800, Tax L

2023-S9604 (ACTIVE) - Summary

Exempts vehicles owned and/or operated by a not-for-profit corporation, any private vehicle operated by a worker or volunteer, first responders, military personnel, veterans, healthcare workers, critical infrastructure workers acting on behalf of such organization or public employees traveling in an official capacity, wholesale food distributors or wholesale or retail delivery vehicles from the imposition of the metropolitan commuter transportation mobility tax.

2023-S9604 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9604

SPONSOR: RHOADS
 
TITLE OF BILL:

An act to amend the tax law, in relation to the exemption of any vehi-
cles owned and/or operated by certain persons, vendors, organizations or
not-for-profit corporations from the imposition of the metropolitan
commuter transportation mobility tax

 
PURPOSE:

Exempt vehicles owned and/or operated by certain persons, vendors,
organizations or not-for-profit corporation from the imposition of the
metropolitan commuter tax.

 
SUMMARY OF PROVISIONS:

Section 1. Paragraphs 3 and 4 of subsection (b) of section 800 of the
tax law, paragraph 3 as amended by section 1 of part B of chapter 56 of
the laws of 2011, paragraph 5 is added to read as follows:  (4) any
eligible educational institution. (5) any vehicles owned and/or operated

by a not-for-profit corporation, any private vehicle operated by a work-
er or volunteer acting on behalf of such organization, first responders,
military personnel, veterans, healthcare workers, critical infrastruc-
ture workers, public employees traveling in official capacity, wholesale
food distributors or delivery vehicles.

§ 2. This act shall take effect immediately.

 
JUSTIFICATION:

Justification for Senate Bill to Amend the Tax Law in Relation to the
Exemption of Certain Vehicles from the Metropolitan Commuter Transporta-
tion Mobility Tax

This bill seeks to amend the tax law to exempt vehicles owned and/or
operated by certain persons, vendors, organizations, or not-for-profit
corporations from the imposition of the Metropolitan Commuter Transpor-
tation Mobility Tax (MCTMT). The aim is to alleviate the financial
burden on these entities, which play crucial roles in providing essen-
tial services and supporting community well-being.

The MCTMT is a tax imposed on certain employers and self-employed indi-
viduals conducting business within the Metropolitan Commuter Transporta-
tion District. While the tax is intended to fund the region's public
transportation infrastructure, it places a financial strain on various
entities, particularly those engaged in essential services and community
support. Not-for-profit organizations, small vendors, and other qualify-
ing entities often operate on tight budgets and are disproportionately
affected by such taxes.

This bill addresses the need to support these vital sectors by providing
them with tax relief.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S9604 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9604
 
                             I N  S E N A T E
 
                               May 16, 2024
                                ___________
 
 Introduced  by  Sen.  RHOADS -- 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  any  vehi-
   cles  owned and/or operated by certain persons, vendors, organizations
   or not-for-profit corporations 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:
 
   Section  1. Paragraphs 3 and 4 of subsection (b) of section 800 of the
 tax law, paragraph 3 as amended by section 1 of part B of chapter 56  of
 the  laws  of  2011,  paragraph  4 as amended by section 1 of part YY of
 chapter 59 of the laws of 2015, are amended and a  new  paragraph  5  is
 added to read as follows:
   (3)  an interstate agency or public corporation created pursuant to an
 agreement or compact with another state or the Dominion of Canada; [or]
   (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  instruction
 in grade one or above, all public library systems as defined in subdivi-
 sion  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[.]; OR
   (5) ANY VEHICLES OWNED AND/OR  OPERATED  BY  A  NOT-FOR-PROFIT  CORPO-
 RATION,  ANY PRIVATE VEHICLE OPERATED BY A WORKER OR VOLUNTEER ACTING ON
 BEHALF OF  SUCH  ORGANIZATION,  FIRST  RESPONDERS,  MILITARY  PERSONNEL,
 VETERANS,  HEALTHCARE  WORKERS,  CRITICAL INFRASTRUCTURE WORKERS, PUBLIC
 EMPLOYEES TRAVELING IN OFFICIAL CAPACITY, WHOLESALE FOOD DISTRIBUTORS OR
 WHOLESALE OR RETAIL DELIVERY VEHICLES.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11891-05-4

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.