Bill > S01238

This bill amends the New York tax law to expand exemptions from the metropolitan commuter transportation mobility tax (a tax imposed on certain employers and self-employed individuals in the metropolitan commuter transportation district). Specifically, the bill adds a new category of vehicles exempt from this tax, which includes vehicles owned or operated by not-for-profit corporations, private vehicles of workers or volunteers acting on behalf of such organizations, first responders, military personnel, veterans, healthcare workers, critical infrastructure workers, public employees traveling in an official capacity, and wholesale or retail delivery vehicles. This expansion builds upon existing exemptions for educational institutions and interstate agencies, effectively broadening the range of vehicles that are not subject to the mobility tax. The amendment aims to provide tax relief for various professional and service-oriented vehicles that play important roles in community and infrastructure support. The bill will take effect immediately upon enactment.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S1238