S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4874
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2017
                                ___________
 
 Introduced  by  M.  of A. GLICK, PAULIN -- read once and referred to the
   Committee 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
 organization and the payroll expense attributable to  such  organization
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03099-01-7

 A. 4874                             2
 
 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.
   § 2. This act shall take effect April 1, 2018.