S T A T E O F N E W Y O R K
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10394
I N A S S E M B L Y
March 23, 2010
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Introduced by M. of A. J. MILLER -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to a metropolitan commuter
transportation mobility tax ticket rebate program
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 807 to read
as follows:
S 807. TICKET REBATE PROGRAM. EVERY EMPLOYER OR SELF-EMPLOYED INDIVID-
UAL WHO PAYS THE TAX IMPOSED BY THIS ARTICLE SHALL RECEIVE TICKETS FOR
USE ON THE TRANSPORTATION FACILITIES OPERATED BY THE METROPOLITAN TRANS-
PORTATION AUTHORITY WITHIN THE MCTD. THE AGGREGATE VALUE OF THE TICKETS
SHALL BE EQUAL TO THE AMOUNT OF TAX PAID BY SUCH EMPLOYER OR SELF-EM-
PLOYED INDIVIDUAL FOR THE QUARTERLY TAX PERIOD. THE COMMISSIONER SHALL
DEVELOP AND DISSEMINATE FORMS FOR USE BY TAXPAYERS WHICH SHALL FACILI-
TATE THIS PROGRAM. SUCH FORMS SHALL PERMIT TAXPAYERS TO SPECIFY THE TYPE
OF TICKETS REQUESTED. SUCH REBATE TICKETS SHALL BE FULLY TRANSFERABLE
AND HAVE NO EXPIRATION OR EXCLUSIONS.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15383-01-0