NY A01369

Amends Tax Law Section 800 to exempt political subdivisions from the metropolitan commuter transportation mobility tax, except for cities with a population of one million inhabitants or more.

Adds counties, towns, cities, and villages to the list of entities exempt from the mobility tax, with the exception of major cities.

Maintains existing exemptions for interstate agencies, public corporations created through inter-state compacts, and eligible educational institutions including school districts, public schools, and libraries.

Takes effect immediately upon enactment.