Senate Bill S5832

                                 BILL NUMBER:  S5832

 TITLE OF BILL :

An act to amend chapter 25 of the laws of 2009, amending the tax law
and the administrative code of the city of New York relating to the
metropolitan commuter transportation mobility tax, and the education
law, in relation to the imposition of such tax upon and reimbursement
thereof to public and private elementary and secondary schools

 PURPOSE :

Provides for state reimbursement to all elementary and secondary
schools for the cost of metropolitan commuter transportation mobility
tax payments.

 SUMMARY OF PROVISIONS :

Paragraph (i) of subdivision (a) of section 23 of part c of a chapter
of the laws of 2009, amending the tax law and the administrative code
of the city of New York relating to the metropolitan commuter
transportation mobility tax, as proposed in legislative bill numbers
S.5451 and A.8180 is amended to read as follows: (i) imposed on
employers, shall apply on and after March 1, 2009, provided however,
that the tax shall apply to public school districts, and all
non-public and private elementary and secondary schools within the
              

metropolitan commuter transportation district (MCTD) on and after
September 1, 2009. Subdivision 1 of section 3609-g of the education
law, as added by section 1 of part D of a chapter of the laws of 2009,
amending the education law relating to certain moneys apportioned to
school districts for reimbursement of article twenty-three of the tax
law payments, as proposed in legislative bill numbers S.5451 and
A.8180, the definition of "School district" is amended to include all
non-public and private elementary and secondary schools.

 JUSTIFICATION :

As defined in legislative bill numbers S.5451 and A.8180, employers
within the metropolitan commuter transportation district's are
required to pay a metropolitan commuter transportation mobility tax;
whereas, public school districts are entitled to full reimbursement;
however, non-public and private elementary and secondary schools have
been excluded. This bill enables all non- public and private
elementary and secondary schools to be entitled to the same
reimbursements as public school districts.

 LEGISLATIVE HISTORY :
New Bill.

 FISCAL IMPLICATIONS :
$5,650,000

 EFFECTIVE DATE :
This act shall take effect on the same date and in the same manner as
part C of a chapter of the laws of 2009, amending the tax law and the
administrative code of the city of New York relating to the
metropolitan commuter transportation mobility tax, as proposed in
legislative bill numbers S.5451 and A.8180, takes effect, except that
section two of this act shall take effect on the same date and in the
same manner as part D of a chapter of the laws of 2009, amending the
education law relating to certain moneys apportioned to school
districts for reimbursement of article twenty-three of the tax law
payments, as proposed in legislative bill numbers S.5451 and A.8180,
takes effect.