NY A10394

Adds Section 807 to New York Tax Law to create a ticket rebate program for employers and self-employed individuals paying the metropolitan commuter transportation mobility tax.

Requires rebate tickets for use on Metropolitan Transportation Authority facilities within the MCTD equal in aggregate value to the quarterly tax amount paid by each taxpayer.

Directs the Commissioner to develop and distribute forms allowing taxpayers to specify their preferred ticket types.

Establishes that rebate tickets are fully transferable with no expiration dates or exclusions.

Takes effect immediately upon enactment.