S T A T E O F N E W Y O R K
________________________________________________________________________
1709
2011-2012 Regular Sessions
I N A S S E M B L Y
January 11, 2011
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Introduced by M. of A. GUNTHER, CONTE -- Multi-Sponsored by -- M. of A.
CALHOUN, CROUCH, JAFFEE, McDONOUGH, MOLINARO, MURRAY, RABBITT, RAIA,
THIELE -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law and 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, in relation to the exemption of school districts operating within
the metropolitan commuter transportation district from the metropol-
itan commuter transportation mobility tax; and to repeal part D of
chapter 25 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, relating thereto
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) percent of (1) the payroll expense of
every employer who engages in business within the MCTD and (2) the net
earnings from self-employment of individuals that are attributable to
the MCTD if such earnings attributable to the MCTD exceed ten thousand
dollars for the tax year. THIS SECTION SHALL NOT APPLY TO ANY SCHOOL
DISTRICT OPERATING WITHIN THE MCTD.
S 2. Subsection (a) of section 804 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:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02370-01-1
A. 1709 2
(a) Employers with payroll expense. The tax imposed on the payroll
expense of employers under section eight hundred one of this article for
each calendar quarter must be paid quarterly at the same time as the
statewide wage reporting system report is required under section one
hundred seventy-one-a of this chapter; provided however, that employers
subject to section nine of this chapter [other than school districts as
defined in section thirty-six hundred nine-g of the education law] must
pay the tax on the payroll expense at the same time as the withholding
tax remitted under the electronic payment reporting system and the elec-
tronic funds transfer system authorized by section nine of this chapter.
S 3. Subdivision (a) of 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:
(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 March 1, 2009[, 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 (ii)
imposed on individuals with net earnings from self-employment for tax
years beginning on or after January 1, 2009, 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;
S 4. Part D of chapter 25 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, is
REPEALED.
S 5. This act shall take effect immediately.