What's happening
This bill exempts community colleges from paying the metropolitan commuter transportation mobility tax in New York.
Why it matters
Community colleges would see direct budget relief. by being exempted from this tax, potentially freeing up resources for educational programs, staffing, or student services, rather than tax payments.
Tuition and fees may be less likely to increase. as community colleges face fewer operating costs, which could help keep higher education more accessible for low- and moderate-income students.
The bill addresses equity between educational institutions. , ensuring community colleges are treated similarly to other public schools and libraries that already benefit from this exemption.
Regional economic impact could be significant. , especially in areas with large community college systems, as institutional savings could be redirected to local initiatives or workforce development programs.
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Who cares
Community colleges
The bill would exempt them from the metropolitan commuter transportation mobility tax.
Community college payroll and budget staff
They would need to account for the tax exemption, which would take effect immediately.
State tax administrators
They would need to treat community colleges as eligible educational institutions exempt from the tax.
Headline styles
End Transit Tax for Colleges
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 4
1 Co-sponsor
History
- Referred to investigations and government operations
- 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 Transit Tax for Colleges
In Assembly Committee · Ways And Means · Sponsor Kenneth Zebrowski
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
655
2017-2018 Regular Sessions
IN SENATE
January 4, 2017
Introduced by Sens. BOYLE, SERINO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to the exemption of community colleges from the imposition 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 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 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, 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.
LBD04508-01-7
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 the exemption of community colleges from the imposition of the metropolitan commuter transportation mobility tax
Purpose or general idea of bill
This bill will exempt community colleges from the MTA payroll tax.
Summary of specific provisions
Section 1 of the bill amends paragraph 4 of subsection b of section 800 of the tax law as it relates to adding community colleges to the definition of "eligible educational institution". Eligible educational institutions shall be exempt from the MTA mobility tax.
Section 2 of the bill relates to the effective date.
Justification
This bill would exempt community colleges from the burdensome MTA payroll tax. Community colleges are struggling with rising costs and increased enrollment. The MTA payroll tax is hurting these colleges in their effort to keep tuition down. This bill would add community colleges to the list of educational institutions that are already exempt.
Prior legislative history
2013-2014: S.6752 Died in Investigations and Government Operations 01/07/15 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 01/06/16 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.