senate Bill S2592B

2011-2012 Legislative Session

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

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 23, 2012 print number 2592b
amend and recommit to education
Jan 04, 2012 referred to education
returned to senate
died in assembly
Jun 16, 2011 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1301
committee discharged and committed to rules
Feb 14, 2011 print number 2592a
amend (t) and recommit to education
Jan 26, 2011 referred to education

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

Co-Sponsors

S2592 - Bill Details

Current Committee:
Law Section:
Education Law
Laws Affected:
Amd §3609-g, add Art 128 §6360, Ed L

S2592 - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S2592

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 private elementary and secondary
schools for the cost of metropolitan commuter transportation mobility
tax payments.

SUMMARY OF PROVISIONS:
Section 1: Amends Paragraph (i) of 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.

Section 2: Amends 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.

JUSTIFICATION:
While the Metropolitan Commuter Transportation Mobility Tax hurt
businesses and not-for-profits who are required to pay such tax, it
also included that non-public and private elementary and secondary
schools pay the tax while public schools received a reimbursement
exemption.

The payroll tax unfairly burdens private, religious and parochial
schools because while public school systems are reimbursed for the
payroll tax at the end of the year, private schools operate as
independent entities and are responsible for their own payroll tax.

Non-public schools provide a service to all taxpayers and public
school systems by relieving them of the burden of educating those
additional students. But instead of being rewarded for that enormous
contribution, they're targeted by such discriminatory measures as the
selective MTA bailout and the payroll tax. Therefore, this bill is
necessary to correct this inequity. 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:
Estimated reduction in revenues of $6.5 million.

EFFECTIVE DATE:
This act shall take effect immediately.


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

                                  2592

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 26, 2011
                               ___________

Introduced by Sens. LANZA, GOLDEN -- read twice and ordered printed, and
  when printed to be committed to the Committee on Education

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, and the education law,
  in relation to the imposition of such tax upon and reimbursement ther-
  eof to public and private elementary and secondary schools

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (i) of subdivision (a) of section 23 of part C of
chapter 25 of the laws of 2009, amending the tax law and the administra-
tive  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 2. Subdivision 1 of 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:
  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;  PROVIDED,  HOWEVER,  THAT
SUCH  TERM  SHALL  INCLUDE  ALL  NON  PUBLIC  AND PRIVATE ELEMENTARY AND
SECONDARY SCHOOLS.
  S 3. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04853-02-1

Co-Sponsors

S2592A - Bill Details

Current Committee:
Law Section:
Education Law
Laws Affected:
Amd §3609-g, add Art 128 §6360, Ed L

S2592A - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S2592A

TITLE OF BILL:
An act
to amend
the education law, in relation to
reimbursement
of the metropolitan commuter transportation mobility tax
to public and
private elementary and secondary schools
and to institutions of higher education

PURPOSE:
Provides for state reimbursement private elementary and secondary
schools and colleges for the cost of metropolitan commuter
transportation mobility tax payments.

SUMMARY OF PROVISIONS:
Section 1: Amends 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.

Section 2: amends the education law by adding a new article 128, State
Aid to Institutions of Higher Education.

JUSTIFICATION:
While the Metropolitan Commuter Transportation Mobility Tax hurt
businesses and not-for-profits that are required to pay such tax, it
also included that non-public and private elementary and secondary
schools pay the tax while public schools received a reimbursement
exemption.

The payroll tax unfairly burdens private, religious and parochial
schools because while public school systems are reimbursed for the
payroll tax at the end of the year, private schools operate as
independent entities and are responsible for their own payroll tax.

This bill also allows all New York State Higher Education institutions
to be reimbursed for paying the MTA payroll tax.

Non-public schools provide a service to all taxpayers and public
school systems by relieving them of the burden of educating those
additional students. But instead of being rewarded for that enormous
contribution, they're targeted by such discriminatory measures as the
selective MTA
bailout and the payroll tax. Therefore, this bill is necessary to
correct this inequity. 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:
Undetermined.

EFFECTIVE DATE:
This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2592--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 26, 2011
                               ___________

Introduced by Sens. LANZA, GOLDEN -- read twice and ordered printed, and
  when  printed to be committed to the Committee on Education -- commit-
  tee discharged, bill amended, ordered reprinted as amended and  recom-
  mitted to said committee

AN  ACT  to amend the education law, in relation to reimbursement of the
  metropolitan  commuter  transportation  mobility  tax  to  public  and
  private elementary and secondary schools and to institutions of higher
  education

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Subdivision 1 of 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:
  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; PROVIDED, HOWEVER, THAT
SUCH TERM SHALL INCLUDE  ALL  NON  PUBLIC  AND  PRIVATE  ELEMENTARY  AND
SECONDARY SCHOOLS.
  S 2.  The education law is amended by adding a new article 128 to read
as follows:
                               ARTICLE 128
                      STATE AID TO INSTITUTIONS OF
                            HIGHER EDUCATION
SECTION 6360. MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
                REIMBURSEMENT  OF  ARTICLE  TWENTY-THREE  OF THE TAX LAW
                PAYMENTS.
  S 6360.  MONEYS APPORTIONED TO INSTITUTIONS OF  HIGHER  EDUCATION  FOR
REIMBURSEMENT  OF ARTICLE TWENTY-THREE OF THE TAX LAW PAYMENTS. NOTWITH-
STANDING ANY OTHER PROVISION OF LAW TO  THE  CONTRARY,  INSTITUTIONS  OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04853-03-1

S. 2592--A                          2

HIGHER EDUCATION SHALL BE REIMBURSED FOR PAYMENTS MADE PURSUANT TO ARTI-
CLE TWENTY-THREE OF THE TAX LAW PURSUANT TO THIS SECTION.
  1.  AS  USED  IN THIS SECTION, "INSTITUTION OF HIGHER EDUCATION" SHALL
MEAN ANY INSTITUTION PROVIDING HIGHER EDUCATION OR CAREER  EDUCATION  AS
SUCH TERMS ARE DEFINED IN SECTION TWO OF THIS CHAPTER.
  2.  ON AND AFTER THE FIRST BUSINESS DAY OF JULY OF EACH CALENDAR YEAR,
AN INSTITUTION OF HIGHER EDUCATION SHALL BE PAID AN AMOUNT EQUAL TO  ONE
HUNDRED  PERCENT  OF  THE  PAYMENTS MADE BY SUCH INSTITUTION ON OR AFTER
JUNE FIRST OF THE PRIOR CALENDAR YEAR  AND  BEFORE  JUNE  FIRST  OF  THE
CURRENT CALENDAR YEAR TO THE COMMISSIONER OF TAXATION AND FINANCE PURSU-
ANT  TO  ARTICLE  TWENTY-THREE  OF  THE  TAX LAW. NO PAYMENT MAY BE MADE
PURSUANT TO THIS SUBDIVISION UNTIL SUCH AMOUNT FOR EACH  INSTITUTION  OF
HIGHER  EDUCATION  IS  CERTIFIED  BY  THE  COMMISSIONER  OF TAXATION AND
FINANCE AND TRANSMITTED TO THE COMMISSIONER. SUCH CERTIFICATION SHALL BE
MADE ON OR BEFORE JUNE THIRTIETH SO AS TO FACILITATE PAYMENTS TO BE MADE
PURSUANT TO THIS SECTION.
  3. MONEYS PAID PURSUANT TO THIS SECTION SHALL BE PAYABLE TO THE TREAS-
URER, COLLECTOR OR OTHER DISBURSING OFFICER OF AN INSTITUTION OF  HIGHER
EDUCATION, WHO SHALL APPLY FOR AND RECEIVE THE SAME AS SOON AS PAYABLE.
  4.  ANY PAYMENT TO AN INSTITUTION OF HIGHER EDUCATION PURSUANT TO THIS
SECTION SHALL BE GENERAL RECEIPTS OF SUCH INSTITUTION AND  MAY  BE  USED
FOR ANY LAWFUL PURPOSE OF THE INSTITUTION.
  S 3. This act shall take effect July 1, 2011.

Co-Sponsors

S2592B (ACTIVE) - Bill Details

Current Committee:
Law Section:
Education Law
Laws Affected:
Amd §3609-g, add Art 128 §6360, Ed L

S2592B (ACTIVE) - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S2592B

TITLE OF BILL:
An act to amend the education law, in relation to reimbursement of the
metropolitan commuter transportation mobility tax to public and private
elementary and secondary schools and to institutions of higher education

PURPOSE:
Provides for state reimbursement private elementary and secondary
schools and colleges for the cost of metropolitan commuter transporta-
tion mobility tax payments.

SUMMARY OF PROVISIONS:
Section 1: Amends 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.

Section 2: amends the education law by adding a new article 128, State
Aid to Institutions of Higher Education.

JUSTIFICATION:
While the Metropolitan Commuter Transportation Mobility Tax hurt busi-
nesses and not-for-profits that are required to pay such tax, it also
included that non-public and private elementary and secondary schools
pay the tax while public schools received a reimbursement exemption.

The payroll tax unfairly burdens private, religious and parochial
schools because while public school systems are reimbursed for the
payroll tax at the end of the year, private schools operate as independ-
ent entities and are responsible for their own payroll tax.

This bill also allows all New York State Higher Education institutions
to be reimbursed for paying the MTA payroll tax.

Non-public schools provide a service to all taxpayers and public school
systems by relieving them of the burden of educating those additional
students. But instead of being rewarded for that enormous contribution,
they're targeted by such discriminatory measures as the selective MTA
bailout and the payroll tax. Therefore, this bill is necessary to
correct this inequity. This bill enables all non-public and Private
elementary and secondary schools to be entitled to the same reimburse-
ments as public school districts.

LEGISLATIVE HISTORY:
2011: Passed Senate

FISCAL IMPLICATIONS:
Undetermined.

EFFECTIVE DATE:
This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2592--B

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 26, 2011
                               ___________

Introduced  by  Sens.  LANZA,  GOLDEN, RITCHIE -- read twice and ordered
  printed, and when printed to be committed to the Committee  on  Educa-
  tion  --  committee  discharged,  bill  amended,  ordered reprinted as
  amended and recommitted  to  said  committee  --  recommitted  to  the
  Committee  on  Education  in  accordance with Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to amend the education law, in relation to reimbursement of the
  metropolitan  commuter  transportation  mobility  tax  to  public  and
  private elementary and secondary schools and to institutions of higher
  education

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Subdivision 1 of 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:
  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; PROVIDED, HOWEVER, THAT
SUCH TERM SHALL INCLUDE  ALL  NON  PUBLIC  AND  PRIVATE  ELEMENTARY  AND
SECONDARY SCHOOLS.
  S 2.  The education law is amended by adding a new article 128 to read
as follows:
                               ARTICLE 128
                      STATE AID TO INSTITUTIONS OF
                            HIGHER EDUCATION
SECTION 6360. MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
                REIMBURSEMENT  OF  ARTICLE  TWENTY-THREE  OF THE TAX LAW
                PAYMENTS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04853-04-2

S. 2592--B                          2

  S 6360.  MONEYS APPORTIONED TO INSTITUTIONS OF  HIGHER  EDUCATION  FOR
REIMBURSEMENT  OF ARTICLE TWENTY-THREE OF THE TAX LAW PAYMENTS. NOTWITH-
STANDING ANY OTHER PROVISION OF LAW TO  THE  CONTRARY,  INSTITUTIONS  OF
HIGHER EDUCATION SHALL BE REIMBURSED FOR PAYMENTS MADE PURSUANT TO ARTI-
CLE TWENTY-THREE OF THE TAX LAW PURSUANT TO THIS SECTION.
  1.  AS  USED  IN THIS SECTION, "INSTITUTION OF HIGHER EDUCATION" SHALL
MEAN ANY INSTITUTION PROVIDING HIGHER EDUCATION OR CAREER  EDUCATION  AS
SUCH TERMS ARE DEFINED IN SECTION TWO OF THIS CHAPTER.
  2.  ON AND AFTER THE FIRST BUSINESS DAY OF JULY OF EACH CALENDAR YEAR,
AN INSTITUTION OF HIGHER EDUCATION SHALL BE PAID AN AMOUNT EQUAL TO  ONE
HUNDRED  PERCENT  OF  THE  PAYMENTS MADE BY SUCH INSTITUTION ON OR AFTER
JUNE FIRST OF THE PRIOR CALENDAR YEAR  AND  BEFORE  JUNE  FIRST  OF  THE
CURRENT CALENDAR YEAR TO THE COMMISSIONER OF TAXATION AND FINANCE PURSU-
ANT  TO  ARTICLE  TWENTY-THREE  OF  THE  TAX LAW. NO PAYMENT MAY BE MADE
PURSUANT TO THIS SUBDIVISION UNTIL SUCH AMOUNT FOR EACH  INSTITUTION  OF
HIGHER  EDUCATION  IS  CERTIFIED  BY  THE  COMMISSIONER  OF TAXATION AND
FINANCE AND TRANSMITTED TO THE COMMISSIONER. SUCH CERTIFICATION SHALL BE
MADE ON OR BEFORE JUNE THIRTIETH SO AS TO FACILITATE PAYMENTS TO BE MADE
PURSUANT TO THIS SECTION.
  3. MONEYS PAID PURSUANT TO THIS SECTION SHALL BE PAYABLE TO THE TREAS-
URER, COLLECTOR OR OTHER DISBURSING OFFICER OF AN INSTITUTION OF  HIGHER
EDUCATION, WHO SHALL APPLY FOR AND RECEIVE THE SAME AS SOON AS PAYABLE.
  4.  ANY PAYMENT TO AN INSTITUTION OF HIGHER EDUCATION PURSUANT TO THIS
SECTION SHALL BE GENERAL RECEIPTS OF SUCH INSTITUTION AND  MAY  BE  USED
FOR ANY LAWFUL PURPOSE OF THE INSTITUTION.
  S 3. This act shall take effect July 1, 2012.

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