NY State Senate Bill S6079A

senate Bill S6079A

2011-2012 Legislative Session

Exempts libraries from the imposition of the metropolitan commuter transportation mobility tax

download bill text pdf

Archive: Last Bill Status - Passed Senate

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

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Actions

view actions (10)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 04, 2012	referred to ways and means delivered to assembly passed senate
Mar 22, 2012	advanced to third reading
Mar 21, 2012	2nd report cal.
Mar 20, 2012	1st report cal.387
Jan 31, 2012	reported and committed to finance
Jan 13, 2012	print number 6079a
Jan 13, 2012	amend (t) and recommit to investigations and government operations
Jan 04, 2012	referred to investigations and government operations

Votes

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Jun 4, 2012 - floor Vote

S6079A

floor

Aye

Nay

Absent

Excused

Abstained

Mar 20, 2012 - Finance committee Vote

S6079A

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Jan 31, 2012 - Investigations and Government Operations committee Vote

S6079A

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Jan 31, 2012

aye (7)

aye wr (1)

Peralta

Bill Amendments

Original

A (Active)

Original

A (Active)

Co-Sponsors

S6079 - Details

See Assembly Version of this Bill:: A8868
Law Section:: Tax Law
Laws Affected:: Amd §800, Tax L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S1891, A1665
2015-2016: S214, A218

S6079 - Summary

Exempts libraries from the imposition of the metropolitan commuter transportation mobility tax.

S6079 - Sponsor Memo

BILL NUMBER:S6079

TITLE OF BILL:
An act
to amend
the tax law and 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
imposition of such tax upon and reimbursement thereof to libraries

PURPOSE:
The legislation would provide reimbursement to public
libraries and free association libraries located in the metropolitan
commuter transportation district paying the metropolitan commuter
transportation mobility tax (MTA payroll tax) in the same manner of
reimbursement currently encompassing public school districts.

SUMMARY OF PROVISIONS:
Section 1 amends Section 23 (i)(a) of part C of chapter 25 of the laws
of 2009, to include public and free association libraries in addition
to public school districts to impose payment of the MTA payroll tax.

Section 2 amends Subsection (a) of Section 804 of the Tax Law to
include public and free association libraries in addition to public
school districts as employers eligible for reimbursement of the MTA
payroll tax.

Section 3 sets the enacting date.

JUSTIFICATION:
Public libraries, like public school districts, are
educational institutions chartered by the NYS Board of Regents and
regulated by the State Education Department. Like public school
districts, public libraries receive state and local tax dollars to
provide educational services to their communities. Therefore, public
libraries should be treated the same as public school districts when
it comes to funding and taxation.

In addition, despite library usage increasing by 11% since 2007, state
funding for libraries has declined by 23%.
These continued reductions in state funding for public libraries has
resulted in some areas covered by the pay roll tax paying 50% to 105%
of their library aid to the MTA.

By providing reimbursement of the MTA payroll tax for public
libraries, this financial injustice and unequal treatment would be
rectified and allow libraries to use their limited resources to meet
the needs of their communities.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:


This act shall take effect immediately.

S6079 - Bill Text download pdf

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

    S. 6079                                                  A. 8868

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 4, 2012
                               ___________

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

IN ASSEMBLY -- Introduced by M. of A. ABINANTI -- read once and referred
  to the Committee on Ways and Means

AN ACT to amend the tax law and chapter 25 of the laws of 2009, amending
  the tax law and the administrative code of the city of New York relat-
  ing  to  the  metropolitan  commuter  transportation  mobility tax, in
  relation to the imposition of such tax upon and reimbursement  thereof
  to libraries

  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 adminis-
trative code of the city of New York relating to the metropolitan commu-
ter 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 PUBLIC AND FREE ASSOCIATION LIBRARIES AS SUCH TERMS ARE DEFINED
IN SUBDIVISION 2 OF SECTION 253 OF THE EDUCATION LAW within  the  metro-
politan  commuter  transportation district (MCTD) on and after September
1, 2009 and
  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:
  (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  AND

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                      [ ] is old law to be omitted.
                                                           LBD13806-01-1

S. 6079                             2                            A. 8868

PUBLIC  AND  FREE  ASSOCIATION  LIBRARIES  AS  SUCH TERMS ARE DEFINED IN
SUBDIVISION TWO OF SECTION TWO HUNDRED FIFTY-THREE OF THE EDUCATION  LAW
must  pay  the  tax on the payroll expense at the same time as the with-
holding  tax  remitted under the electronic payment reporting system and
the electronic funds transfer system authorized by section nine of  this
chapter.
  S 3. This act shall take effect immediately.

Co-Sponsors

view additional co-sponsors

S6079A (ACTIVE) - Details

See Assembly Version of this Bill:: A8868
Law Section:: Tax Law
Laws Affected:: Amd §800, Tax L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S1891, A1665
2015-2016: S214, A218

S6079A (ACTIVE) - Summary

Exempts libraries from the imposition of the metropolitan commuter transportation mobility tax.

S6079A (ACTIVE) - Sponsor Memo

BILL NUMBER:S6079A

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

PURPOSE:
The legislation would exempt public and free association
libraries located in the metropolitan commuter transportation
district from paying the metropolitan commuter transportation
mobility tax (MTA payroll tax), in the same manner of exemption
currently encompassing public and private schools.

SUMMARY OF PROVISIONS:
Section 1 amends Section 800 (4) of the tax law, to include public and
free association libraries as eligible educational institutions that
are exempt from payment of the MTA payroll tax.

Section 2 sets the enacting date.

JUSTIFICATION:
Public libraries, like public school districts, are

educational institutions chartered by the NYS Board of Regents and
regulated by the State Education Department. Like public school
districts, public libraries receive state and local tax dollars to
provide educational services to their communities. Therefore, public
libraries should be treated the same as public school districts when
it comes to funding and taxation.

In addition, despite library usage increasing by 11% since 2007, state
funding for libraries has declined by 23%.
These continued reductions in state funding for public libraries has
resulted in some areas covered by the pay roll tax paying 50% to 105%
of their library aid to the MTA.

By exempting public libraries from the MTA payroll tax, this financial
injustice and unequal treatment would be rectified and allow
libraries to use their limited resources to meet the needs of their
communities.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
To be determined.

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.

S6079A (ACTIVE) - Bill Text download pdf

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

    S. 6079--A                                            A. 8868--A

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 4, 2012
                               ___________

IN  SENATE  --  Introduced  by Sens. MARTINS, FARLEY, LAVALLE, ZELDIN --
  read twice and ordered printed, and when printed to  be  committed  to
  the Committee on Investigations and Government Operations -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

IN ASSEMBLY -- Introduced by M. of A. ABINANTI -- read once and referred
  to  the  Committee  on  Ways  and  Means -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to amend the tax law, in relation to the exemption of libraries
  from the imposition of the metropolitan commuter transportation mobil-
  ity tax

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

  Section  1.  Paragraph  4  of 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,
is amended to read as follows:
  (4)  Any  eligible  educational  institution. An "eligible educational
institution" shall mean any public school district, a board  of  cooper-
ative  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,  AND ALL PUBLIC AND FREE ASSOCIATION LIBRARIES AS
SUCH TERMS ARE DEFINED IN SUBDIVISION TWO OF SECTION TWO HUNDRED  FIFTY-
THREE OF THE EDUCATION LAW.
  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.
                                                           LBD13806-04-2

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The New York State Senate

senate Bill S6079A

Sponsored By

Archive: Last Bill Status - Passed Senate

Your Voice

Actions

Votes

Jun 4, 2012 - floor Vote

Floor Vote: Jun 4, 2012

Mar 20, 2012 - Finance committee Vote

Finance Committee Vote: Mar 20, 2012

Jan 31, 2012 - Investigations and Government Operations committee Vote

Investigations and Government Operations Committee Vote: Jan 31, 2012

Bill Amendments

Co-Sponsors

S6079 - Details

S6079 - Summary

S6079 - Sponsor Memo

S6079 - Bill Text download pdf

Co-Sponsors

S6079A (ACTIVE) - Details

S6079A (ACTIVE) - Summary

S6079A (ACTIVE) - Sponsor Memo

S6079A (ACTIVE) - Bill Text download pdf

Comments

senate Bill S6079A

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Sponsored By

Archive: Last Bill Status - Passed Senate

Your Voice

Actions

Votes

Jun 4, 2012 - floor Vote

Floor Vote: Jun 4, 2012

Mar 20, 2012 - Finance committee Vote

Finance Committee Vote: Mar 20, 2012

Jan 31, 2012 - Investigations and Government Operations committee Vote

Investigations and Government Operations Committee Vote: Jan 31, 2012

Bill Amendments

Co-Sponsors

S6079 - Details

S6079 - Summary

S6079 - Sponsor Memo

S6079 - Bill Text download pdf

Co-Sponsors

S6079A (ACTIVE) - Details

S6079A (ACTIVE) - Summary

S6079A (ACTIVE) - Sponsor Memo

S6079A (ACTIVE) - Bill Text download pdf

Comments