New York S 1238: Exempts vehicles owned and/or operated by certain persons, vendors, organizations or not-for-profit corporations from the imposition of the metropolitan commuter transportation mobility tax

Bill Text

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S01238 Summary:

BILL NOS01238 

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SAME ASNo Same As

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SPONSORRHOADS

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COSPNSR

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MLTSPNSR

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Amd §800, Tax L

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Exempts vehicles owned and/or operated by a not-for-profit corporation, any private vehicle operated by a worker or volunteer, first responders, military personnel, veterans, healthcare workers, critical infrastructure workers acting on behalf of such organization or public employees traveling in an official capacity, wholesale food distributors or wholesale or retail delivery vehicles from the imposition of the metropolitan commuter transportation mobility tax.

Go to top S01238 Actions:

BILL NOS01238 

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01/08/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS01238 Committee&nbspVotes:

Go to topS01238 Floor&nbspVotes:

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

Go to topS01238 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1238

 2025-2026 Regular Sessions

 IN SENATE

 January 8, 2025
 ___________

 Introduced by Sen. RHOADS -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to the exemption of any vehi-
 cles owned and/or operated by certain persons, vendors, organizations
 or not-for-profit corporations from the imposition of the metropolitan
 commuter transportation 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 vehicles owned and/or operated by a not-for-profit corpo-
 20 ration, any private vehicle operated by a worker or volunteer acting on
 21 behalf of such organization, first responders, military personnel,
 22 veterans, healthcare workers, critical infrastructure workers, public
 23 employees traveling in official capacity, wholesale food distributors or
 24 wholesale or retail delivery vehicles.
 25 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04066-01-5

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