What's happening
This bill exempts higher education and career education institutions from the metropolitan commuter transportation mobility tax in New York.
Why it matters
Reduces operating costs for colleges and career schools. By exempting higher education and career education institutions from the metropolitan commuter transportation mobility tax (MCTMT), the bill lowers payroll-related expenses, potentially freeing up resources for academic programs, student services, or tuition relief.
May affect MTA funding and regional transit. The MCTMT is a dedicated revenue stream for the Metropolitan Transportation Authority (MTA). Exempting these institutions could reduce available funding for public transit, possibly impacting service or shifting the tax burden elsewhere.
Impacts both public and private institutions. The exemption applies broadly to any institution providing higher or career education as defined by state law, meaning both public and private colleges, universities, and technical schools would benefit.
Could influence institutional location and hiring decisions. Lower payroll taxes may make it more attractive for higher education and career-oriented institutions to expand or maintain operations within the MCTMT region, potentially affecting local employment and educational access.
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Who cares
Headline styles
End College Transit Tax
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 51–10
- Ordered to third reading cal.1713
- Committee discharged and committed to rules
- Reported and committed to finance
- Print number 4062a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Returned to senate
- Died in assembly
- Referred to ways and means
Show 6 earlier actions
- Delivered to assembly
- Passed senateVote 52–11
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1008
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
End Tax on College Payrolls
In Assembly Committee · Ways And Means · Sponsor Michael Cusick
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4062--A
2017-2018 Regular Sessions
IN SENATE
February 2, 2017
Introduced by Sens. LANZA, BROOKS, MURPHY, SERINO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investigations and Government Operations 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 Assembly, do enact as follows:
Section 1. Paragraph 4 of subsection (b) of section 800 of the tax law, as amended by section 1 of part YY of chapter 59 of the laws of 2015, is amended to read as follows:
(4) [Any] any eligible educational institution. An "eligible educational 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 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, or any institution providing higher education or career education, as such terms are defined in section two of the education law.
§ 2. This act shall take effect July 1, 2018.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02555-02-8
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
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
Purpose
Provides for state reimbursement to colleges for the cost of metropol- itan commuter transportation mobility tax payments.
Summary of provisions
Section 1: Amends Subsection (b) of section 800 of the tax law, as amended by section 1 of part YY of chapter 59 of the laws of 2015
Justification
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 insti- tutions 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.
Legislative history
2017:S.4062- Passed Senate / A.7235 - Ways&Means 2016:S.4617- Passed Senate 2015:S.4617- Referred to Investigations 2014:S.3621- Passed Senate 2013:S.3521- Reported to Finance
Fiscal implications
Undetermined.
Effective date
July 1st, 2018.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.