Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.
Ayes (57): Addabbo, Avella, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Farley, Felder, Flanagan, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hoylman, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Squadron, Stavisky, Stewart-Cousins, Tkaczyk, Valesky, Young, Zeldin
Excused (4): Espaillat, Hassell-Thomps, Kennedy, Smith
TITLE OF BILL: 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
Provides for state reimbursement to colleges for the cost of metropolitan commuter transportation mobility tax payments.
SUMMARY OF PROVISIONS:
Section 1: Amends Subsection (b) of section 800 of the tax law,as added by section 1 of part B of chanter 56 of the laws of 2011.
The Metropolitan Commuter Transportation Mobility Tax hurt businesses, not-for-profits, private elementary and secondary schools, as well as institutions of Higher Education. The tax was repealed for all institutions listed above except for Higher Education. This bill allows all New York State Higher Education institutions to be exempt from paving this unfair, job killing tax.
2013: print number 3621a 2012: S.2592 - Passed Senate 2011: Passed Senate
July 1st, 2014
STATE OF NEW YORK ________________________________________________________________________ 3621--B 2013-2014 Regular Sessions IN SENATE 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 -- recommitted to the Committee on Education in accordance with Senate Rule 6, sec. 8 -- 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, 2014.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05441-03-4