What's happening
This bill exempts higher education and career education institutions from the metropolitan commuter transportation mobility tax.
Why it matters
Reduces operating costs for colleges and career training programs. by exempting them from the metropolitan commuter transportation mobility tax, potentially allowing more funds to be directed to educational services, financial aid, or facility improvements.
May influence tuition and affordability. for students, as lower payroll taxes on institutions could ease financial pressures that sometimes lead to tuition increases or reduced student services.
Could impact public transportation funding. in the New York metropolitan area, since the tax supports the region’s transit system and removing large employers like higher education institutions from the tax base may reduce overall revenue.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
End College Transit Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
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.
Colleges Exempt from Transit Tax
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
463
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. LANZA -- 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 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, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03510-01-9
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
2018: S.4062-A - Passed Senate/A.7235-A - Referred to Ways & Means 2017: S.4062 - Passed Senate/A.7235 - Referred to 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.