NY State Senate Bill 2009-S6312

Archive: Last Bill Status - In Senate Committee Finance Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 11, 2010	print number 6312a
May 11, 2010	amend (t) and recommit to finance
May 03, 2010	notice of committee consideration - requested
Feb 09, 2010	reported and committed to finance
Jan 06, 2010	referred to investigations and government operations
Nov 23, 2009	referred to rules

Votes

- Feb 9, 2010 - Investigations And Government Operations Committee Vote
  S6312
  
  Aye
  
  6
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  
  0
  - - Investigations And Government Operations Committee Vote: Feb 9, 2010
      
      aye (6)
      
      Espada
      
      Johnson
      
      Klein
      
      Nozzolio
      
      Stachowski
      
      Winner
      
      nay (2)
      
      Diaz
      
      Golden

Bill Amendments

Original

A (Active)

co-Sponsors

2009-S6312 - Details

See Assembly Version of this Bill:: A9450
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §801, Tax L; amd Part C §23, Chap 25 of 2009; amd §3609-g, Ed L

2009-S6312 - Summary

Changes the rate of the metropolitan commuter transportation mobility tax.

2009-S6312 - Sponsor Memo

                                 BILL NUMBER:  S6312       REVISED 12/03/09

 TITLE OF BILL :
An act to amend the tax law, in relation to the rate of the
metropolitan commuter transportation mobility tax


 PURPOSE OR GENERAL IDEA OF BILL :
This legislation lowers the amounts of the MTA payroll tax for the
seven MTA Counties not constituting the City of New York.

 SUMMARY OF PROVISIONS :
Section 1 lowers the MTA Payroll tax in the counties of Dutchess,
Orange, Putnam, Suffolk and Rockland to .113 percent, and lowers the
MTA Payroll tax to .2265% in Nassau and Westchester counties.  Section
2 is the effective date of this legislation.

 JUSTIFICATION :
The MTA payroll tax places an equal tax burden on all of the 12 MTA
Counties. This equal tax burden is unfair as the Counties outside the
City of New York do not have equivalent services as the 5 boroughs. In
the 5 boroughs the MTA provides service via Trains, Buses and Subways,
while also the vast majority of residents and businesses make use of
these services. Nassau County has buses and trains provided by the
MTA, also ridership in Nassau County is higher than those of the other
non New York City MTA counties. This high percentage of ridership is

also true in Westchester County where the MTA provides train service.
The Counties of Dutchess, Orange, Putnam, Suffolk and Rockland all
only have access to trains, as well as smaller riderships. This
legislation seeks to more equitably charge the MTA payroll tax by
continuing the tax rate as is in the 5 boroughs, while reducing it in
the remaining 7 MTA counties in 2 different amounts based on services
provided and ridership.  The MTA can take cost saving measures to help
make up for the fiscal impact of this bill. In fact an October 2004
report put out by the New York State Comptroller identified 2,746
workers which had a total budget of $708.9 million, which were shown
to be in various redundant positions. This is but one example o¶ which
the MTA should be implementing, to mitigate this tax.

 LEGISLATIVE HISTORY :
New Bill.

 FISCAL IMPLICATIONS :
This legislation would save Dutchess County approximately $12.69
million, Nassau County approximately $40.4 million, Orange County
approximately $11.35 million, Putnam County approximately $2.67
million, Rockland County approximately $7.31 million, Suffolk County
approximately $71.44 million, and Westchester County approximately
$34.39 for a total savings of approximately $187.54 million.

 EFFECTIVE DATE :
This act shall take effect on January 1, 2010, however if this act
shall become a law after such date it shall take effect immediately
and be deemed to have been in full force and effect after January 1,
2010.

2009-S6312 - Bill Text download pdf

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

                                  6312

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            November 23, 2009
                               ___________

Introduced  by  Sens.  FOLEY,  MORAHAN,  OPPENHEIMER  --  read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Rules

AN ACT to amend the tax law, in relation to the rate of 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. Subdivision (a) of section 801 of the tax law, as added  by
section  1  of  part  C of chapter 25 of the laws of 2009, 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 at a rate
of [thirty-four hundredths (.34)]: .34 percent FOR THE CITY OF NEW YORK;
.113 PERCENT FOR THE COUNTIES OF DUTCHESS, ORANGE, PUTNAM,  SUFFOLK  AND
ROCKLAND;  AND  .2265 PERCENT FOR THE COUNTIES OF NASSAU AND WESTCHESTER
of (1) the payroll expense of every employer  who  engages  in  business
within  the  MCTD and (2) the net earnings from self-employment of indi-
viduals that are attributable to the MCTD if such earnings  attributable
to the MCTD exceed ten thousand dollars for the tax year.
  S 2. This act shall take effect January 1, 2010; provided, however, if
this  act  shall become a law after such date it shall take effect imme-
diately and shall be deemed to have been in full force and effect  after
January 1, 2010.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15012-01-9

co-Sponsors

2009-S6312A (ACTIVE) - Details

See Assembly Version of this Bill:: A9450
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §801, Tax L; amd Part C §23, Chap 25 of 2009; amd §3609-g, Ed L

2009-S6312A (ACTIVE) - Summary

Changes the rate of the metropolitan commuter transportation mobility tax.

2009-S6312A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6312A

 TITLE OF BILL :
An act to amend the tax law, in relation to the rate of the
metropolitan commuter transportation mobility tax; 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 OR GENERAL IDEA OF BILL :
This legislation lowers the amounts of the MTA payroll tax for the
seven MTA Counties not constituting the City of New York as well as
exempts sole proprietors making under $100,000, as well as exempting
BOCES as well as all non public and private elementary and secondary
schools.

 SUMMARY OF PROVISIONS :
Section 1 lowers the MTA Payroll tax in the counties of Dutchess,
Orange, Putnam, Suffolk and Rockland to .093 percent, and lowers the
MTA Payroll tax to .2265% in Nassau and Westchester counties. This
section also exempts self employed individuals who make under $100,000
a year.
Section 2 exempts all BOCES as well as non public and private

elementary and secondary schools from the MTA payroll tax.
Section 3 Includes in the definition of school district language
pertaining to non public and private elementary and secondary schools.
Section 4 is the effective date of this legislation.

 JUSTIFICATION :
The MTA payroll tax places an equal tax burden on all of the 12 MTA
Counties. This equal tax burden is unfair as the Counties outside the
City of New York do not have equivalent services as the 5 boroughs. In
the 5 boroughs the MTA provides service via Trains, Buses and Subways,
while also the vast majority of residents and businesses make use of
these services. Nassau County has buses and trains provided by the
MTA, also ridership in Nassau County is higher than those of the other
non New York City MTA counties. This high percentage of ridership is
also true in Westchester County where the MTA provides train service.
The Counties of Dutchess, Orange, Putnam, Suffolk and Rockland all
only have access to trains, as well as smaller riderships. This
legislation seeks to more equitably charge the MTA payroll tax by
continuing the tax rate as is in the 5 boroughs, while reducing it in
the remaining 7 MTA counties in 2 different amounts based on services
provided and ridership.  Further this bill also protects hard working
sole proprietors making under $100,000 who without this change in law
are unjustly being forced to pay a payroll tax, when they are the only
individual on the payroll. Under the current MTA Tax public schools
are reimbursed for their expenses incurred by this tax, while
excluding non public and private schools. This bill enables all BOCES
as well as non-public and private elementary and secondary schools to
be entitled to the same reimbursements as public school districts.

The MTA can take cost saving measures to help make up for the fiscal
impact of this bill. In fact an October 2004 report put out by the New
York State Comptroller identified 2,746 workers which had a total
budget of $708.9 million, which were shown to be in various redundant
positions. This is but one example of which the MTA should be
implementing, to mitigate this tax.

 LEGISLATIVE HISTORY :
New Bill.

 FISCAL IMPLICATIONS :
This legislation would save Dutchess county approximately $12.69
million, Nassau County approximately $40.4 million, Orange county
approximately $11.35 million, Putnam County approximately $2.67
million, Rockland County approximately $7.31 million, Suffolk County
approximately $71.44 million, and Westchester County approximately
$34.39 for a total savings of approximately $187.54 million. Further
this legislation would cost approximately $5,650,000 for the
reimbursement for private and non-public schools.

 EFFECTIVE DATE :
This act shall take effect on January 1, 2010, however if this act
shall become a law after such date it shall take effect immediately
and be deemed to have been in full force and effect after January 1,
2010.

2009-S6312A (ACTIVE) - Bill Text download pdf

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

                                 6312--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            November 23, 2009
                               ___________

Introduced  by  Sens.  FOLEY,  C. JOHNSON,  MORAHAN, OPPENHEIMER -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Rules -- recommitted to the Committee on Investigations
  and Government Operations in accordance with Senate Rule 6, sec. 8  --
  reported  favorably from said committee and committed to the Committee
  on Finance -- committee discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to the rate of the metropolitan
  commuter transportation mobility tax; 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  elemen-
  tary and secondary schools

  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  added  by
section  1  of  part  C of chapter 25 of the laws of 2009, 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 at a rate
of [thirty-four hundredths (.34)]: .34 percent FOR THE CITY OF NEW YORK;
.093 PERCENT FOR THE COUNTIES OF DUTCHESS, ORANGE, PUTNAM,  SUFFOLK  AND
ROCKLAND;  AND  .2265 PERCENT FOR THE COUNTIES OF NASSAU AND WESTCHESTER
of (1) the payroll expense of every employer  who  engages  in  business
within  the  MCTD and (2) the net earnings from self-employment of indi-
viduals that are attributable to the MCTD if such earnings  attributable
to the MCTD exceed [ten] ONE HUNDRED thousand dollars for the tax year.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15012-06-0

S. 6312--A                          2

  S 2. Paragraph (i) of subdivision (a) of section 23 of part C of chap-
ter  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, 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 and
  S  3.    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:
  S 3609-g. Moneys apportioned  to  school  districts  AND  SCHOOLS  for
reimbursement of article twenty-three of the tax law payments commencing
in the 2009-2010 school year. Notwithstanding any other provision of law
to  the  contrary,  school districts AND SCHOOLS shall be reimbursed for
payments made pursuant to article twenty-three of the tax  law  pursuant
to this section.
  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 AND BOARDS OF COOP-
ERATIVE EDUCATIONAL SERVICES  (BOCES).  "SCHOOLS"  SHALL  MEAN  APPROVED
PRIVATE SCHOOLS FOR STUDENTS OF SCHOOL AGE WHICH RECEIVE FUNDING SUBJECT
TO THE PROVISIONS OF ARTICLE EIGHTY-NINE OF THIS CHAPTER AND STATE FUND-
ED  PRIVATE  SCHOOLS  AND INSTITUTIONS FOR THE BLIND AND DEAF FUNDED AND
OPERATED PURSUANT TO ARTICLE EIGHTY-FIVE OF THIS CHAPTER.
  2. Prescribed payments. On or after the first business day of June  of
each  school  year,  commencing  June  first, two thousand ten, a school
district OR SCHOOL shall be paid an amount equal to one hundred  percent
of  the  payments  made by a school district OR SCHOOL on or after [May]
MARCH first of the prior school year and before [May] MARCH first of the
current school year to the commissioner of taxation and finance pursuant
to article twenty-three of the tax law. No payment may be made  pursuant
to this subdivision until such amount for each school district is certi-
fied  by the commissioner of taxation and finance and transmitted to the
commissioner. Such certification shall be made on or before [May]  MARCH
thirty-first  so  as  to facilitate payments to be made pursuant to this
section.
  3. (a) Moneys paid pursuant to this section shall be  payable  to  the
treasurer  of each city school district, and the treasurer of each union
free school district and of each central school  district  and  of  each
other school district, if there be a treasurer, otherwise to the collec-
tor  or  other  disbursing officer of such district, who shall apply for
and receive the same as soon as payable.
  (b) In the case of city  school  districts  of  the  cities  with  one
hundred  twenty-five  thousand  inhabitants  or  more, any payment which
pursuant to this section is required to be made to the treasurer of  the
city  school  district,  shall be made to the city treasurer or chamber-
lain.
  (C) IN THE CASE OF A SCHOOL, ANY MONIES PAID PURSUANT TO THIS  SECTION
SHALL  BE  MADE  TO THE OFFICE OR OFFICER RESPONSIBLE FOR THE RECEIPT OF
OTHER STATE AND LOCAL FUNDS USED FOR STUDENT EXPENSES.
  4. Any payment to a school district OR SCHOOL pursuant to this section
shall be general receipts of the district OR SCHOOL and may be used  for
any lawful purpose of the district OR SCHOOL.

S. 6312--A                          3

  5.  It  is the intent of the governor to submit and the legislature to
enact for each fiscal year after the two thousand nine--two thousand ten
fiscal year in an annual budget bill an appropriation in the  amount  to
be paid to school districts AND SCHOOLS pursuant to this section.
  S 4. This act shall take effect immediately, provided that section one
of this act shall be deemed to have been in full force and effect on and
after January 1, 2010; and provided further that section two of this act
shall  be  deemed to have been in full force and effect on and after May
7, 2009.

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Senate Bill S6312

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee

Actions

Votes

Feb 9, 2010 - Investigations And Government Operations Committee Vote

Investigations And Government Operations Committee Vote: Feb 9, 2010

Bill Amendments

co-Sponsors

2009-S6312 - Details

2009-S6312 - Summary

2009-S6312 - Sponsor Memo

2009-S6312 - Bill Text download pdf

co-Sponsors

2009-S6312A (ACTIVE) - Details

2009-S6312A (ACTIVE) - Summary

2009-S6312A (ACTIVE) - Sponsor Memo

2009-S6312A (ACTIVE) - Bill Text download pdf

Comments

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Senate Bill S6312

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Sponsored By

Brian X. Foley

Archive: Last Bill Status - In Senate Committee Finance Committee

Actions

Votes

Bill Amendments

co-Sponsors

Thomas P. Morahan

Suzi Oppenheimer

2009-S6312 - Details

2009-S6312 - Summary

2009-S6312 - Sponsor Memo

2009-S6312 - Bill Text download pdf

co-Sponsors

Thomas P. Morahan

Suzi Oppenheimer

2009-S6312A (ACTIVE) - Details

2009-S6312A (ACTIVE) - Summary

2009-S6312A (ACTIVE) - Sponsor Memo

2009-S6312A (ACTIVE) - Bill Text download pdf

Comments