Bill > A02597

This bill amends the New York State 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. Specifically, the bill modifies an existing provision of the tax law that defines "eligible educational institutions" by adding community colleges to the list of entities exempt from this tax. The current list of exempt institutions already includes public school districts, boards of cooperative educational services, public and nonpublic elementary and secondary schools, schools serving students with disabilities, public library systems, and free association libraries. By adding community colleges to this list, the bill ensures that these educational institutions will not be required to pay the metropolitan commuter transportation mobility tax, potentially reducing their operational expenses. The bill is set to take effect immediately upon its enactment.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2597