New York A 3477: Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax

Status: REFERRED TO WAYS AND MEANS (as of 2026-01-07)

State: New York · Session: 2025-2026 · Bill: A 3477

Sponsors: Patrick J. Carroll

Bill Text

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A03477 Summary:

BILL NOA03477 

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SAME ASNo Same As

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SPONSORCarroll P

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COSPNSR

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MLTSPNSR

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Amd §800, Tax L

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Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.

Go to top A03477 Actions:

BILL NOA03477 

&nbsp

01/28/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03477 Committee&nbspVotes:

Go to topA03477 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03477 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3477

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 28, 2025
 ___________

 Introduced by M. of A. P. CARROLL -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to the exemption of political
 subdivisions from the imposition of the metropolitan commuter trans-
 portation mobility tax

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraphs 3 and 4 of subsection (b) of section 800 of the
 2 tax law, paragraph 3 as amended by section 1 of part B of chapter 56 of
 3 the laws of 2011, paragraph 4 as amended by section 1 of part YY of
 4 chapter 59 of the laws of 2015, are amended and a new paragraph 5 is
 5 added to read as follows:
 6 (3) an interstate agency or public corporation created pursuant to an
 7 agreement or compact with another state or the Dominion of Canada; [or]
 8 (4) [Any] any eligible educational institution. An "eligible educa-
 9 tional institution" shall mean any public school district, a board of
 10 cooperative educational services, a public elementary or secondary
 11 school, a school approved pursuant to article eighty-five or eighty-nine
 12 of the education law to serve students with disabilities of school age,
 13 or a nonpublic elementary or secondary school that provides instruction
 14 in grade one or above, all public library systems as defined in subdivi-
 15 sion one of section two hundred seventy-two of the education law, and
 16 all public and free association libraries as such terms are defined in
 17 subdivision two of section two hundred fifty-three of the education
 18 law[.]; or
 19 (5) any county, town, city, village or other political subdivision
 20 except a city with a population of one million inhabitants or more.
 21 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01442-01-5

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