S T A T E   O F   N E W   Y O R K
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                                  3723

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 27, 2015
                               ___________

Introduced  by  M. of A. GLICK, PAULIN, ABINANTI, FARRELL -- Multi-Spon-
  sored by -- M. of A.  ABBATE -- read once and referred to the  Commit-
  tee on Ways and Means

AN  ACT  to  amend the tax law, in relation to exempting self-employment
  earnings of one hundred thousand dollars or less 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. Subsection (a) of section 801 of the tax law, as amended by
section  1  of  part  N of chapter 59 of the laws of 2012, is amended to
read as follows:
  (a) For the sole purpose of providing an additional stable  and  reli-
able  dedicated  funding  source  for  the  metropolitan  transportation
authority and its subsidiaries and affiliates to preserve,  operate  and
improve  essential  transit and transportation services in the metropol-
itan commuter transportation  district,  a  tax  is  hereby  imposed  on
employers  and  individuals  as follows: (1) For employers who engage in
business within the MCTD, the tax is imposed at a  rate  of  (A)  eleven
hundredths  (.11)  percent  of  the  payroll  expense for employers with
payroll expense no greater  than  three  hundred  seventy-five  thousand
dollars  in  any  calendar  quarter,  (B)  twenty-three hundredths (.23)
percent of the payroll expense for employers with payroll expense great-
er than three hundred seventy-five thousand dollars and no greater  than
four  hundred thirty-seven thousand five hundred dollars in any calendar
quarter, and (C) thirty-four hundredths (.34)  percent  of  the  payroll
expense  for  employers  with  payroll expense in excess of four hundred
thirty-seven thousand five hundred dollars in any calendar  quarter.  If
the  employer  is  a  professional  employer organization, as defined in
section nine hundred sixteen of the labor law, the employer's tax  shall
be  calculated  by  determining the payroll expense attributable to each
client who has entered into a professional employer agreement with  such

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03884-01-5
              

A. 3723                             2

organization  and  the payroll expense attributable to such organization
itself, multiplying each of those payroll expense amounts by the  appli-
cable rate set forth in this paragraph and adding those products togeth-
er.  (2)  For  individuals,  the tax is imposed at a rate of thirty-four
hundredths (.34) percent of the net  earnings  from  self-employment  of
individuals that are attributable to the MCTD if such earnings attribut-
able to the MCTD exceed [fifty] ONE HUNDRED thousand dollars for the tax
year.
  S 2. This act shall take effect April 1, 2016.