Bill > S02044

This bill amends the tax law to exempt community colleges from the metropolitan commuter transportation mobility tax (MCTMT), a tax imposed on employers in the Metropolitan Commuter Transportation District, which primarily covers New York City and surrounding counties. Specifically, the bill modifies the definition of "eligible educational institutions" in section 800 of the tax law by adding community colleges to the list of entities that are exempt from this tax. The existing list of exempt educational institutions already includes public school districts, boards of cooperative educational services, public and nonpublic elementary and secondary schools, and schools serving students with disabilities. By adding community colleges to this exemption, the bill ensures that these institutions will not have to pay the MCTMT, potentially reducing their financial burden. The act is set to take effect immediately upon its enactment.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S2044