S T A T E O F N E W Y O R K
________________________________________________________________________
10399
I N A S S E M B L Y
March 23, 2010
___________
Introduced by M. of A. J. MILLER -- read once and referred to the
Committee on Ways and Means
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 metro-
politan commuter transportation mobility tax, in relation to the
applicability of such tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 23 of part C of 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, is
amended to read as follows:
S 23. This act shall take effect immediately; provided however that:
(a) the metropolitan commuter transportation mobility tax enacted
pursuant to section one of this act that is (i) imposed on employers,
shall apply [on and after] BEGINNING March 1, 2009 AND ENDING DECEMBER
31, 2010, provided however, that the tax shall apply to public school
districts within the metropolitan commuter transportation district
(MCTD) on and after September 1, 2009 AND ENDING DECEMBER 31, 2010 and
(ii) imposed on individuals with net earnings from self-employment for
tax years beginning on or after January 1, 2009 AND ENDING DECEMBER 31,
2010, but the individual's tax liability for the 2009 tax year will be
based only on ten-twelfths of such net earnings for the 2009 tax year;
(b) the initial payment of such metropolitan commuter transportation
mobility tax enacted pursuant to section one of this act shall be made
with the third quarterly payment due in tax year 2009; provided however,
that the initial payment of such metropolitan commuter transportation
mobility tax shall be made at the same time as the first payment of the
withholding tax required to be paid pursuant to section 9 of the tax law
that is due on or after [after] October 31, 2009, and such payment by
employers shall include the taxes owed for the entire period beginning
on March 1, 2009 and that such payment by individuals with net earnings
from self-employment shall include the estimated taxes owed for the 2009
tax year as limited by paragraph (ii) of subdivision (a) of this
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14997-02-9
A. 10399 2
section, provided however, that public school districts within the MCTD
shall include taxes owed for the period beginning September 1, 2009;
(c) no addition to tax under subsection (c) of section 685 of the tax
law shall be imposed with respect to estimated tax payments of the
metropolitan commuter transportation mobility tax required to be filed
prior to the due date of the initial payment of the mobility tax as
specified in subdivision (b) of this section, provided the taxpayer
makes such estimated tax payments by such due date;
(d) the amendments to subsection 4 of section 618 of the tax law made
by section nine of this act shall survive the expiration and reversion
of such subsection as provided in section 8 of chapter 782 of the laws
of 1988, as amended; [and]
(e) the amendments to subdivision 4 of section 11-1718 of the adminis-
trative code of the city of New York made by section twenty-two of this
act shall survive the expiration and reversion of such subdivision as
provided in section 8 of chapter 782 of the laws of 1988, as amended[.];
AND
(F) THE PROVISIONS OF THIS ACT SHALL EXPIRE AND BE DEEMED REPEALED ON
AND AFTER DECEMBER 31, 2010.
S 2. This act shall take effect immediately.