What's happening
This bill exempts community colleges from paying the metropolitan commuter transportation mobility tax in New York.
Why it matters
Reduces financial pressure on community colleges. by exempting them from the metropolitan commuter transportation mobility tax (MCTMT), potentially freeing up funds that can be redirected toward student services, academic programs, or facility improvements.
Levels the playing field. with other educational institutions—such as public K-12 schools and certain special education programs—that already receive this tax exemption, addressing a longstanding discrepancy in tax treatment.
May indirectly benefit students and local communities. by allowing community colleges to use the savings to maintain or lower tuition, invest in workforce training, or expand access to education, especially for lower-income or commuting students.
Could slightly reduce MCTMT revenue. for the region’s transportation system, raising questions about how the lost tax income will be offset or absorbed by the state or transit agencies.
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Who cares
Headline styles
End Transit Tax for Colleges
Plain English, a few words. Used as the page title.
Sponsors
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
639
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
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.
LBD04367-01-9
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 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 defi- nition 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 01/04/17 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 01/03/18 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.