senate Bill S4716A

2011-2012 Legislative Session

Exempts self-employed persons, localities, school districts, for-profit corporations and not-for-profit corporations from the MTA mobility tax; repealer

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Archive: Last Bill Status -


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Nov 02, 2011 print number 4716a
Nov 02, 2011 amend (t) and recommit to investigations and government operations
Apr 15, 2011 referred to investigations and government operations

S4716 - Details

Law Section:
Tax Law
Laws Affected:
Amd §§800 & 801, rpld §800 sub§ (e), §804 sub§ (b), Tax L

S4716 - Summary

Exempts self-employed persons, localities, school districts and not-for-profit corporations from the MTA mobility tax.

S4716 - Sponsor Memo

S4716 - Bill Text download pdf

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

                                  4716

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 15, 2011
                               ___________

Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in  relation  to  exempting  earnings  from
  self-employment,  not-for-profit  corporations, political subdivisions
  of the state and  school  districts  from  the  metropolitan  commuter
  transportation  mobility tax; and to repeal certain provisions of such
  law relating thereto

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

  Section  1.  Subsection (b) of section 800 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:
  (b)  Employer.  Employer  means  an  employer  required by section six
hundred seventy-one of this chapter to  deduct  and  withhold  tax  from
wages, that has a payroll expense in excess of two thousand five hundred
dollars in any calendar quarter; other than:
  (1) any agency or instrumentality of the United States;
  (2) the United Nations; [or]
  (3)  an interstate agency or public corporation created pursuant to an
agreement or compact with another state or the Dominion of Canada[.];
  (4) ANY NOT-FOR-PROFIT CORPORATION;
  (5) ANY POLITICAL SUBDIVISION OF THE STATE OR  ANY  MUNICIPALITY,  AND
EVERY AGENCY AND INSTRUMENTALITY THEREOF; OR
  (6) ANY SCHOOL DISTRICT.
  S 2. Subsection (e) of section 800 of the tax law is REPEALED.
  S  3.  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:
  S 801. Imposition of tax and rate. (a) For the sole purpose of provid-
ing an additional stable and reliable dedicated funding source  for  the
metropolitan  transportation  authority  and its subsidiaries and affil-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02862-04-1

S4716A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§800 & 801, rpld §800 sub§ (e), §804 sub§ (b), Tax L

S4716A (ACTIVE) - Summary

Exempts self-employed persons, localities, school districts and not-for-profit corporations from the MTA mobility tax.

S4716A (ACTIVE) - Sponsor Memo

S4716A (ACTIVE) - Bill Text download pdf

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

                                 4716--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 15, 2011
                               ___________

Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend  the  tax law, in relation to exempting earnings from
  self-employment, for-profit corporations, not-for-profit corporations,
  political subdivisions of the state  and  school  districts  from  the
  metropolitan  commuter  transportation  mobility  tax;  and  to repeal
  certain provisions of such law relating thereto

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

  Section  1.  Subsection (b) of section 800 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:
  (b)  Employer.  Employer  means  an  employer  required by section six
hundred seventy-one of this chapter to  deduct  and  withhold  tax  from
wages, that has a payroll expense in excess of two thousand five hundred
dollars in any calendar quarter; other than:
  (1) any agency or instrumentality of the United States;
  (2) the United Nations; [or]
  (3)  an interstate agency or public corporation created pursuant to an
agreement or compact with another state or the Dominion of Canada[.];
  (4) ANY FOR-PROFIT CORPORATION;
  (5) ANY NOT-FOR-PROFIT CORPORATION;
  (6) ANY POLITICAL SUBDIVISION OF THE STATE OR  ANY  MUNICIPALITY,  AND
EVERY AGENCY AND INSTRUMENTALITY THEREOF;
  (7) ANY SCHOOL DISTRICT; OR
  (8) AN INDIVIDUAL HAVING NET EARNINGS FROM SELF-EMPLOYMENT FROM ACTIV-
ITY WITHIN THE MCTD.
  S 2. Subsection (e) of section 800 of the tax law is REPEALED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02862-05-1

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