senate Bill S6487

Exempts from the metropolitan commuter transportation mobility tax, preschool special education programs

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 15 / Feb / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 18 / Apr / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 21 / Jun / 2012
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 21 / Jun / 2012
    • ORDERED TO THIRD READING CAL.1466
  • 21 / Jun / 2012
    • PASSED SENATE
  • 21 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 21 / Jun / 2012
    • REFERRED TO WAYS AND MEANS

Summary

Exempts from the metropolitan commuter transportation mobility tax, preschool special education programs.

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Bill Details

See Assembly Version of this Bill:
A9378
Versions:
S6487
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง800, Tax L

Sponsor Memo

BILL NUMBER:S6487 REVISED 06/07/12

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting special education
services and programs for preschool children with handicapping
conditions from the metropolitan commuter transportation mobility tax

PURPOSE:
Exempts from the metropolitan commuter transportation mobility tax,
preschool special education programs.

SUMMARY OF SPECIFIC PROVISIONS:
Section one amends subsection (b) of section 800 of the tax law.

Section two is the effective date.

JUSTIFICATION:
Chapter 56 of the Laws of 2011 exempted public and non-public schools,
employers with total payroll expenses less than $1.25 million, and
self-employed taxpayers with business income less than $50,000 from
the MTA payroll tax. The measure did not include preschool special
education programs, a vital source for children with handicapping
conditions.

This legislation seeks to add preschool special education programs to
the list of institutions that are exempt from the MTA payroll tax.
These schools help educate the future of our great state. By
exempting preschool special education programs from the MTA payroll
tax, we would be saving these programs money that could be better
used in providing a quality education for these children.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
The Department of Taxation and Finance estimates that this bill would
result in a $1.1 million revenue loss during SFY 2012-13, and a $1.5
million revenue loss annually thereafter.

EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as
section one of part B of chapter 56 of the laws of 2011 takes effect.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6487

                            I N  S E N A T E

                            February 15, 2012
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to exempting special  education
  services  and programs for preschool children with handicapping condi-
  tions from the metropolitan commuter transportation mobility tax

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision (b) of section 800 of the tax law, as amended
by section 1 of part B of chapter 56 of the laws of 2011, is amended  to
read as follows:
  (b)  Employer.  Employer  means  an  employer  required by section six
hundred seventy-one of this chapter to  deduct  and  withhold  tax  from
wages,  that  has  a  payroll  expense in excess of three hundred twelve
thousand five hundred dollars in any calendar quarter; other than
  (1) any agency or instrumentality of the United States;
  (2) the United Nations;
  (3) an interstate agency or public corporation created pursuant to  an
agreement or compact with another state or the Dominion of Canada; [or]
  (4) [Any] ANY eligible educational institution. [An "eligible] "ELIGI-
BLE  educational  institution"  shall mean any public school district, a
board of  cooperative  educational  services,  a  public  elementary  or
secondary  school,  a school approved pursuant to article eighty-five or
eighty-nine of the education law to serve students with disabilities  of
school  age, SPECIAL EDUCATION SERVICES AND PROGRAMS FOR PRESCHOOL CHIL-
DREN  WITH  HANDICAPPING  CONDITIONS  ESTABLISHED  PURSUANT  TO  SECTION
FORTY-FOUR  HUNDRED  TEN OF THE EDUCATION LAW, or a nonpublic elementary
or secondary school that provides instruction in grade one or above.
  S 2. This act shall take effect on the  same  date  and  in  the  same
manner  as  section  1 of part B of chapter 56 of the laws of 2011 takes
effect.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14680-01-2

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