New York 2025-2026 Regular Session

New York Senate Bill S03713

Introduced
1/29/25  
Refer
1/29/25  

Caption

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

Summary

Bill S03713 proposes to amend the New York tax law to exempt institutions of higher education from being classified as 'employers' under the metropolitan commuter transportation mobility tax. This change aims to relieve higher education institutions from the financial burden associated with this tax, which is levied on employers in the metropolitan area to fund public transportation improvements. The bill defines 'eligible educational institutions' to include various educational entities, specifically highlighting those providing higher education or career education.

Impact

If enacted, this bill would significantly alter the tax obligations of higher education institutions in New York, potentially leading to increased financial resources for these institutions. By exempting them from the commuter transportation mobility tax, the bill could allow these institutions to allocate funds previously used for tax payments towards educational programs, infrastructure, or student services. This change may also set a precedent for future tax exemptions for educational entities.

Sentiment

The sentiment around Bill S03713 appears to be generally supportive among educational institutions, as it seeks to alleviate financial pressures. However, there may be concerns raised by public transportation advocates or local governments about the potential loss of revenue that could impact transportation funding. The absence of voting history and committee discussions makes it difficult to gauge the full spectrum of opinions.

Contention

Notable points of contention may arise from the implications of reduced tax revenue for public transportation systems, which rely on the metropolitan commuter transportation mobility tax for funding. Advocates for public transit may argue that exempting higher education institutions could undermine the financial stability of transportation services, while supporters of the bill may emphasize the need to support educational institutions in their financial sustainability.

Companion Bills

No companion bills found.

Previously Filed As

NY S03084

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

NY S02847

Exempts hospitals from the metropolitan commuter transportation mobility tax.

NY S03726

Exempts hospitals from the metropolitan commuter transportation mobility tax.

NY A01085

Exempts community colleges from the imposition of the metropolitan commuter transportation mobility tax.

NY A01369

Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.

NY S02044

Exempts community colleges from the imposition of the metropolitan commuter transportation mobility tax.

NY A02597

Exempts community colleges from the imposition of the metropolitan commuter transportation mobility tax.

NY A03477

Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.

NY S06201

Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.

NY A01187

Exempts individuals sixty-five years of age and older from payment of the metropolitan commuter transportation mobility tax.

Similar Bills

No similar bills found.