Bill > S06201

This bill amends the New York tax law to expand exemptions from the metropolitan commuter transportation mobility tax (MCTMT), which is a tax imposed on employers and self-employed individuals in the Metropolitan Commuter Transportation District. Specifically, the bill adds a new exemption for counties, towns, cities, villages, and other political subdivisions, with an exception for cities with a population of one million or more (which would effectively exclude New York City). The bill modifies an existing list of entities already exempt from the tax, which previously included interstate agencies, public corporations, and various educational institutions like public school districts, BOCES (Board of Cooperative Educational Services), public and nonpublic schools, public library systems, and free association libraries. By expanding the exemption to most political subdivisions, the bill aims to reduce the tax burden on local government entities within the metropolitan area. The change takes effect immediately upon enactment.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6201