senate Bill S3621

Amended

Exempts institutions of higher education from 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

  • 07 / Feb / 2013
    • REFERRED TO EDUCATION
  • 04 / Jun / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 06 / Jun / 2013
    • AMEND (T) AND RECOMMIT TO FINANCE
  • 06 / Jun / 2013
    • PRINT NUMBER 3621A
  • 08 / Jan / 2014
    • REFERRED TO EDUCATION
  • 10 / Feb / 2014
    • AMEND AND RECOMMIT TO EDUCATION
  • 10 / Feb / 2014
    • PRINT NUMBER 3621B
  • 29 / May / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 11 / Jun / 2014
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 11 / Jun / 2014
    • ORDERED TO THIRD READING CAL.1322
  • 12 / Jun / 2014
    • PASSED SENATE
  • 12 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 12 / Jun / 2014
    • REFERRED TO WAYS AND MEANS

Summary

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

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Bill Details

Versions:
S3621
S3621A
S3621B
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Education Law
Laws Affected:
Amd §3609-g, add Art 128 §6360, Ed L
Versions Introduced in 2011-2012 Legislative Cycle:
S2592B

Sponsor Memo

BILL NUMBER:S3621

TITLE OF BILL: An act to amend the education law, in relation to
reimbursement of the metropolitan commuter transportation mobility tax
to public and private elementary and secondary schools and to insti-
tutions of higher education

PURPOSE: Provides for state reimbursement private elementary and
secondary schools and colleges for the cost of metropolitan commuter
transportation mobility tax payments.

SUMMARY OF PROVISIONS:

Section 1: Amends Subdivision 1 of section 3609-9 of the education law,
as added by section 1 of part D of a chapter of the laws of 2009.

Section 2: amends the education law by adding a new article 128, State
Aid to Institutions of Higher Education.

JUSTIFICATION: While the Metropolitan Commuter Transportation Mobility
Tax hurt businesses and not-for-profits that are required to pay such
tax, it also included that non-public and private elementary and second-
ary schools pay the tax while public schools received a reimbursement
exemption.

The payroll tax unfairly burdens private, religious and parochial
schools because while public school systems are reimbursed for the
payroll tax at the end of the year, private schools operate as independ-
ent entities and are responsible for their own payroll tax.

This bill also allows all New York State Higher Education institutions
to be reimbursed for paying the MTA payroll tax.

Non-public schools provide a service to all taxpayers and public school
systems by relieving them of the burden of educating those additional
students. But instead of being rewarded for that enormous contribution,
they're targeted by such discriminatory measures as the selective MTA
bailout and the payroll tax. Therefore, this bill is necessary to
correct this inequity. This bill enables all non-public and Private
elementary and secondary schools to be entitled to the same reimburse-
ments as public school districts.

LEGISLATIVE HISTORY: 2012: S.2592 - Passed Senate 2011: Passed Senate

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: July 1st, 2013.

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

                                  3621

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Education

AN ACT to amend the education law, in relation to reimbursement  of  the
  metropolitan  commuter  transportation  mobility  tax  to  public  and
  private elementary and secondary schools and to institutions of higher
  education

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

  Section  1.   Subdivision 1 of section 3609-g of the education law, as
added by section 1 of part D of chapter 25  of  the  laws  of  2009,  is
amended to read as follows:
  1.  Definition.  As  used  in this section the following term shall be
defined as follows:   "School  district"  shall  mean  a  public  school
district  and shall not include a special act school district as defined
in section four thousand one of this chapter;  PROVIDED,  HOWEVER,  THAT
SUCH  TERM  SHALL  INCLUDE  ALL  NON  PUBLIC  AND PRIVATE ELEMENTARY AND
SECONDARY SCHOOLS.
  S 2.  The education law is amended by adding a new article 128 to read
as follows:
                               ARTICLE 128
                      STATE AID TO INSTITUTIONS OF
                            HIGHER EDUCATION
SECTION 6360. MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
                REIMBURSEMENT OF ARTICLE TWENTY-THREE  OF  THE  TAX  LAW
                PAYMENTS.
  S  6360.    MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
REIMBURSEMENT OF ARTICLE TWENTY-THREE OF THE TAX LAW PAYMENTS.  NOTWITH-
STANDING  ANY  OTHER  PROVISION  OF LAW TO THE CONTRARY, INSTITUTIONS OF
HIGHER EDUCATION SHALL BE REIMBURSED FOR PAYMENTS MADE PURSUANT TO ARTI-
CLE TWENTY-THREE OF THE TAX LAW PURSUANT TO THIS SECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05441-01-3

S. 3621                             2

  1. AS USED IN THIS SECTION, "INSTITUTION OF  HIGHER  EDUCATION"  SHALL
MEAN  ANY  INSTITUTION PROVIDING HIGHER EDUCATION OR CAREER EDUCATION AS
SUCH TERMS ARE DEFINED IN SECTION TWO OF THIS CHAPTER.
  2.  ON AND AFTER THE FIRST BUSINESS DAY OF JULY OF EACH CALENDAR YEAR,
AN INSTITUTION OF HIGHER EDUCATION SHALL BE PAID AN AMOUNT EQUAL TO  ONE
HUNDRED  PERCENT  OF  THE  PAYMENTS MADE BY SUCH INSTITUTION ON OR AFTER
JUNE FIRST OF THE PRIOR CALENDAR YEAR  AND  BEFORE  JUNE  FIRST  OF  THE
CURRENT CALENDAR YEAR TO THE COMMISSIONER OF TAXATION AND FINANCE PURSU-
ANT  TO  ARTICLE  TWENTY-THREE  OF  THE  TAX LAW. NO PAYMENT MAY BE MADE
PURSUANT TO THIS SUBDIVISION UNTIL SUCH AMOUNT FOR EACH  INSTITUTION  OF
HIGHER  EDUCATION  IS  CERTIFIED  BY  THE  COMMISSIONER  OF TAXATION AND
FINANCE AND TRANSMITTED TO THE COMMISSIONER. SUCH CERTIFICATION SHALL BE
MADE ON OR BEFORE JUNE THIRTIETH SO AS TO FACILITATE PAYMENTS TO BE MADE
PURSUANT TO THIS SECTION.
  3. MONEYS PAID PURSUANT TO THIS SECTION SHALL BE PAYABLE TO THE TREAS-
URER, COLLECTOR OR OTHER DISBURSING OFFICER OF AN INSTITUTION OF  HIGHER
EDUCATION, WHO SHALL APPLY FOR AND RECEIVE THE SAME AS SOON AS PAYABLE.
  4.  ANY PAYMENT TO AN INSTITUTION OF HIGHER EDUCATION PURSUANT TO THIS
SECTION SHALL BE GENERAL RECEIPTS OF SUCH INSTITUTION AND  MAY  BE  USED
FOR ANY LAWFUL PURPOSE OF THE INSTITUTION.
  S 3. This act shall take effect July 1, 2013.

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