senate Bill S6206

2011-2012 Legislative Session

Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax

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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
Mar 05, 2012 reported and committed to finance
Jan 12, 2012 referred to investigations and government operations

Votes

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Mar 5, 2012 - Investigations and Government Operations committee Vote

S6206
5
1
committee
5
Aye
1
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Investigations and Government Operations Committee Vote: Mar 5, 2012

nay (1)
aye wr (2)

Co-Sponsors

S6206 - Bill Details

See Assembly Version of this Bill:
A9124
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง800, Tax L

S6206 - Bill Texts

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Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.

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BILL NUMBER:S6206 REVISED 03/06/12

TITLE OF BILL:
An act
to amend the tax law, in relation to the
exemption of political subdivisions from the
imposition of the metropolitan
commuter transportation mobility tax

PURPOSE:
The legislation would exempt local governments outside of New
York City located within the metropolitan commuter transportation
district from paying the metropolitan commuter transportation
mobility tax (MTA payroll tax).

SUMMARY OF PROVISIONS:
Section 1 amends Subsection (b) of section 800 of the tax law, as
added by section 1 of part B of Chapter 56 of the Laws of 2011, to
exempt all counties, towns, cities, villages and other political
subdivisions outside of New York city from paying the metropolitan
commuter transportation mobility tax.

Section 2 sets the enacting date.

JUSTIFICATION:
The metropolitan commuter transportation mobility tax (MTA payroll
tax) enacted in 2009, was subsequently rolled back in 2011 for 78.2%
of the entities that were required to pay the tax in the Metropolitan
Commuter Transportation District (MCTD), which includes the counties
of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and
Westchester. Taxing existing jobs has proven to have had a crippling
effect on the economy and new job creation within the MCTD. This tax
is having a severe negative impact on economic recovery, and is
discouraging growth of new business and job creation at a time when
the government should be promoting these objectives.

To address the negative effect of this tax on jobs and economic growth
as well as the effect on property taxes, the tax should be repealed
for local government entities in the MCTD, and take the burden of
this onerous tax off of the property taxpayers.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
Approximately $19.8 million to the State.

EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as
section 1 of part B of chapter 56 of the laws of 2011 takes effect.

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

                                  6206

                            I N  S E N A T E

                            January 12, 2012
                               ___________

Introduced  by  Sens. MARTINS, ZELDIN -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

AN  ACT  to amend the tax law, in relation to the exemption of political
  subdivisions from the imposition of the metropolitan  commuter  trans-
  portation mobility tax

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

  Section 1. Paragraphs 3 and 4 of subsection (b) of section 800 of  the
tax law, paragraph 3 as amended and paragraph 4 as added by section 1 of
part  B  of  chapter 56 of the laws of 2011, are amended and a new para-
graph 5 is added to read as follows:
  (3) an interstate agency or public corporation created pursuant to  an
agreement or compact with another state or the Dominion of Canada; [or]
  (4)  [Any]  ANY  eligible educational institution. An "eligible educa-
tional institution" shall mean any public school district,  a  board  of
cooperative  educational  services,  a  public  elementary  or secondary
school, a school approved pursuant to article eighty-five or eighty-nine
of the education law to serve students with disabilities of school  age,
or  a nonpublic elementary or secondary school that provides instruction
in grade one or above[.]; OR
  (5) ANY COUNTY, TOWN, CITY, VILLAGE  OR  OTHER  POLITICAL  SUBDIVISION
EXCEPT A CITY WITH A POPULATION OF ONE MILLION INHABITANTS OR MORE.
  S  2.  This  act  shall  take  effect on the same date and in the same
manner as section 1 of part B of chapter 56 of the laws of  2011,  takes
effect.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14008-03-2

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