S T A T E O F N E W Y O R K
________________________________________________________________________
6269
2011-2012 Regular Sessions
I N A S S E M B L Y
March 11, 2011
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Introduced by M. of A. CALHOUN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to reducing the metropolitan
commuter transportation mobility tax on employers and self-employed
individuals in Orange, Rockland, Putnam, and Dutchess counties; and to
amend the vehicle and traffic law, in relation to the calculation of
supplemental registration fee
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 801 of the tax law is amended by adding a new
subsection (d) to read as follows:
(D) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, ALL
EMPLOYERS AND SELF-EMPLOYED INDIVIDUALS IN THE COUNTIES OF ORANGE, ROCK-
LAND, PUTNAM, AND DUTCHESS SHALL BECOME, BASED ON THE FOLLOWING SCHED-
ULE, FULLY EXEMPT FROM THE METROPOLITAN COMMUTER TRANSPORTATION MOBILITY
TAX IMPOSED BY SUBSECTIONS (A) AND (B) OF THIS SECTION AND BEGINNING IN
TAXABLE YEAR TWO THOUSAND ELEVEN, A TAX SHALL BE IMPOSED AT A RATE OF
TWENTY-TWO HUNDREDTHS (.22) PERCENT; IN TAXABLE YEAR TWO THOUSAND
TWELVE, A TAX SHALL BE IMPOSED AT A RATE OF TEN HUNDREDTHS (.10)
PERCENT; AND IN TAXABLE YEAR TWO THOUSAND THIRTEEN AND THEREAFTER, NO
TAX SHALL BE IMPOSED.
S 2. Section 499-c of the vehicle and traffic law, as added by section
1 of part B of chapter 25 of the laws of 2009, is amended to read as
follows:
S 499-c. Calculation of supplemental registration fee. The supple-
mental registration fee to be charged pursuant to section four hundred
ninety-nine-b of this article, shall be calculated at a rate of [twen-
ty-five] EIGHT dollars per annum for each year or portion of a year that
such registration is valid.
S 3. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after January 1, 2011.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09525-04-1