BILL NUMBER: S4996
SPONSOR: MURRAY
 
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:
To exempt community colleges from the MTA payroll tax.
 
SUMMARY OF PROVISIONS:
Section 1. 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. Establishes 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 already are
exempt.
 
LEGISLATIVE HISTORY:
2022: S. 6138 - Referred to Investigations and Government Operations
A.810 Referred to Ways and Means
2021: S. 6138 - Referred to Investigations and Government Operations
A.810 -Referred to Ways and Means
2020: S. 639 - Referred to Investigations and Government Operations
A.3522 - Referred to Ways and Means
2019: S. 639 - Referred to Investigations and Government Operations
A.3522 - Referred to Ways and Means
2018: S. 655 - Referred to Investigations and Government Operations
A.1717- Referred to Ways and Means
2017: S. 655 - Referred to Investigations and Government Operations
A.1717- Referred to Ways and Means
2016: S. 606 - Referred to Investigations and Government Operations
A.2075 - Referred to Ways and Means
2015: S. 606 - Referred to Investigations and Government Operations
A.2075 - Referred to Ways and Means
2014: S. 6752 - Referred to Investigations and Government Operations
A.7775 - Referred to Ways and Means
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
Immediate.

Statutes affected:
S4996: 800 tax law, 800(b) tax law