Clarifies the exemption for cooperative housing corporations where there is no change in beneficial ownership

This bill clarifies that transfers involving cooperative housing corporations during voluntary dissolution under the private housing finance law are exempt from certain taxes, provided there is no change in beneficial ownership. It specifically adds these voluntary dissolution transfers to an existing tax exemption that covers mere changes in a corporation's identity or form of ownership. The change directly affects cooperative housing corporations and their shareholders when dissolving voluntarily without altering who ultimately controls the property. This amendment ensures these specific transactions remain tax-exempt, aligning with existing policy for similar ownership changes.