senate Bill S1896

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

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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

  • 09 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 02 / Jun / 2014
    • REPORTED AND COMMITTED TO FINANCE

Summary

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

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Bill Details

See Assembly Version of this Bill:
A4097
Versions:
S1896
Legislative Cycle:
2013-2014
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd ยง800, Tax L
Versions Introduced in 2011-2012 Legislative Cycle:
S6206, A9124

Votes

6
2
6
Aye
2
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S1896

TITLE OF BILL:
An act
to amend the tax law, in relation to the
exemption of political subdivisions from the
imposition of the metropolitan
commuter transportation mobility tax

PURPOSE: The legislation would exempt local
governments outside of New
York City located within the metropolitan commuter transportation
district from paying the metropolitan commuter transportation
mobility tax (MTA payroll tax.

SUMMARY OF PROVISIONS: Section 1 amends Subsection
(b) of Section 800
of the tax law, as added by section 1 of part B of Chapter 56 of the
Laws of 2011, to exempt all counties, towns, cities, villages and
other political subdivisions outside of New York city from paying the
metropolitan commuter transportation mobility tax.

Section 2 sets the enacting date.

JUSTIFICATION: The metropolitan commuter
transportation mobility tax
(MTA payroll tax)enacted in 2009, was subsequently rolled back in
2011 for 78.2% of the entities that were required to pay the tax in
the Metropolitan Commuter Transportation District (MCTD), which
includes the counties of Dutchess, Nassau, Orange, Putnam, Rockland,
Suffolk and Westchester. Taxing existing jobs has proven to have had
a crippling effect on the economy and new job creation within the
MCTD. This tax is having a severe negative impact on economic
recovery, and is discouraging growth of new business and job creation
at a time when the government should be promoting these objectives.

To address the negative effect of this tax on jobs and economic growth
as well as the effect on property taxes, the tax should be repealed for
local government entities in the MCTD, and take the burden of this
onerous tax off of the property taxpayers.

LEGISLATIVE HISTORY: S.6206 (2012)

FISCAL IMPLICATIONS: Approximately $19.8 million to
the State.

EFFECTIVE DATE: This act shall take effect
immediately.

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

                                  1896

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens. MARTINS, LARKIN, LAVALLE, ZELDIN -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

AN  ACT  to amend the tax law, in relation to the exemption of political
  subdivisions from the imposition of the metropolitan  commuter  trans-
  portation mobility tax

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

  Section 1. Paragraphs 3 and 4 of subsection (b) of section 800 of  the
tax law, paragraph 3 as amended and paragraph 4 as added by section 1 of
part  B  of  chapter 56 of the laws of 2011, are amended and a new para-
graph 5 is added to read as follows:
  (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 educa-
tional 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,
or  a nonpublic elementary or secondary school that provides instruction
in grade one or above[.]; OR
  (5) ANY COUNTY, TOWN, CITY, VILLAGE  OR  OTHER  POLITICAL  SUBDIVISION
EXCEPT A CITY WITH A POPULATION OF ONE MILLION INHABITANTS OR MORE.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05047-01-3

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