| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| May 08, 2012 |
print number 6330c |
| May 08, 2012 |
amend and recommit to investigations and government operations |
| Mar 26, 2012 |
print number 6330b |
| Mar 26, 2012 |
amend (t) and recommit to investigations and government operations |
| Feb 21, 2012 |
print number 6330a |
| Feb 21, 2012 |
amend (t) and recommit to investigations and government operations |
| Jan 26, 2012 |
referred to investigations and government operations |
Senate Bill S6330C
2011-2012 Legislative Session
Sponsored By
(R, C) 24th Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
co-Sponsors
(R, C) 7th Senate District
(D, WF) Senate District
2011-S6330 - Details
- See Assembly Version of this Bill:
- A9314
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §801, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2013-2014:
S3624, A4888
2015-2016: S4616
2011-S6330 - Sponsor Memo
BILL NUMBER:S6330
TITLE OF BILL:
An act
to amend the tax law, in relation to exempting self-employment earnings
of three hundred twelve thousand five hundred dollars or less from the
metropolitan commuter transportation mobility tax
PURPOSE:
Exempts the first $312,500 of earnings from self-employment, from the
Metropolitan Commuter Transportation Mobility Tax.
SUMMARY OF PROVISIONS:
Section one amends subsection (a) of section 801 of the tax law, as
amended by section 2 of part B of chapter 56 of the laws of 2011.
Section is an effective date of April 1, 2012.
JUSTIFICATION:
This measure would create parity for the self-employed, who still have
to pay the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
Enactment of Chapter 56 of the Laws of 2011 eliminated this tax for
employers with payroll expenses less than $312,500. This tax poses
both a financial and administrative burden on New York's self
-employed. Currently, the self-employed pay a rate of .34% for
earnings exceeding $50,000.
2011-S6330 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
6330
I N S E N A T E
January 26, 2012
___________
Introduced by Sen. LANZA -- 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 self-employment
earnings of three hundred twelve thousand five hundred dollars or less
from the metropolitan commuter transportation mobility tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (a) of section 801 of the tax law, as amended by
section 2 of part B of chapter 56 of the laws of 2011, is amended to
read as follows:
(a) For the sole purpose of providing an additional stable and reli-
able dedicated funding source for the metropolitan transportation
authority and its subsidiaries and affiliates to preserve, operate and
improve essential transit and transportation services in the metropol-
itan commuter transportation district, a tax is hereby imposed on
employers who engage in business within the MCTD (1) at a rate of (A)
eleven hundredths (.11) percent for employers with payroll expense no
greater than three hundred seventy-five thousand dollars in any calendar
quarter, (B) twenty-three hundredths (.23) percent for employers with
payroll expense greater than three hundred seventy-five thousand dollars
and no greater than four hundred thirty-seven thousand five hundred
dollars in any calendar quarter, and (C) thirty-four hundredths (.34)
percent for employers with payroll expense in excess of four hundred
thirty-seven thousand five hundred dollars in any calendar quarter, and
(2) at a rate of thirty-four hundredths (.34) percent of the net earn-
ings from self-employment of individuals that are attributable to the
MCTD if such earnings attributable to the MCTD exceed [fifty] THREE
HUNDRED TWELVE thousand FIVE HUNDRED dollars for the tax year.
S 2. This act shall take effect April 1, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14142-01-2
co-Sponsors
(R, C) 7th Senate District
(D, WF) Senate District
2011-S6330A - Details
- See Assembly Version of this Bill:
- A9314
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §801, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2013-2014:
S3624, A4888
2015-2016: S4616
2011-S6330A - Sponsor Memo
BILL NUMBER:S6330A
TITLE OF BILL:
An act to amend the tax law, in relation to exempting self-employment
earnings of three hundred twelve thousand five hundred dollars or less
in any calendar quarter from the metropolitan commuter transportation
mobility tax
PURPOSE:
Exempts the first $312,500 of earnings from self-employment, from the
Metropolitan Commuter Transportation Mobility Tax in any calendar quar-
ter.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends subsection (a) of section 801 of the tax law, as
amended by section 2 of part B of chapter 56 of the laws of 2011.
Section is an effective date of April 1, 2012.
JUSTIFICATION:
This measure would create parity for the self-employed, who still have
to pay the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
Enactment of Chapter 56 of the Laws of 2011 eliminated this tax for
employers with payroll expenses less than $312,500. This tax poses both
a financial and administrative burden on New York's self-employed.
Currently, the self-employed pay a rate of .34% for earnings exceeding
2011-S6330A - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
6330--A
I N S E N A T E
January 26, 2012
___________
Introduced by Sens. LANZA, MARTINS, SQUADRON -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the tax law, in relation to exempting self-employment
earnings of three hundred twelve thousand five hundred dollars or less
in any calendar quarter from the metropolitan commuter transportation
mobility tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (a) of section 801 of the tax law, as amended by
section 2 of part B of chapter 56 of the laws of 2011, is amended to
read as follows:
(a) For the sole purpose of providing an additional stable and reli-
able dedicated funding source for the metropolitan transportation
authority and its subsidiaries and affiliates to preserve, operate and
improve essential transit and transportation services in the metropol-
itan commuter transportation district, a tax is hereby imposed on
employers who engage in business within the MCTD (1) at a rate of (A)
eleven hundredths (.11) percent for employers with payroll expense no
greater than three hundred seventy-five thousand dollars in any calendar
quarter, (B) twenty-three hundredths (.23) percent for employers with
payroll expense greater than three hundred seventy-five thousand dollars
and no greater than four hundred thirty-seven thousand five hundred
dollars in any calendar quarter, and (C) thirty-four hundredths (.34)
percent for employers with payroll expense in excess of four hundred
thirty-seven thousand five hundred dollars in any calendar quarter, and
(2) at a rate of thirty-four hundredths (.34) percent of the net earn-
ings from self-employment of individuals that are attributable to the
MCTD if such earnings attributable to the MCTD exceed [fifty] THREE
HUNDRED TWELVE thousand FIVE HUNDRED dollars [for the tax year] IN ANY
CALENDAR QUARTER.
S 2. This act shall take effect April 1, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
co-Sponsors
(R, C) 7th Senate District
(D, WF) Senate District
2011-S6330B - Details
- See Assembly Version of this Bill:
- A9314
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §801, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2013-2014:
S3624, A4888
2015-2016: S4616
2011-S6330B - Sponsor Memo
BILL NUMBER:S6330B
TITLE OF BILL:
An act to amend the tax law, in relation to exempting self-employment
earnings of one million two hundred fifty thousand dollars or less
from the metropolitan commuter transportation mobility tax
PURPOSE:
Exempts the first $1,250,000 of earnings from self-employment during
any tax year, from the Metropolitan Commuter Transportation Mobility
Tax in any calendar quarter.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends subsection (a) of section 801 of the tax law, as
amended by section 2 of part B of chapter 56 of the laws of 2011.
Section is an effective date of April 1, 2012.
JUSTIFICATION:
This measure would create parity for the self-employed, who still have
to pay the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
Enactment of Chapter 56 of the Laws of 2011 eliminated this tax for
employers with payroll expenses less than $312,500. This tax poses
both a financial and administrative burden on New York's
self-employed. Currently, the self-employed pay a rate of .34% for
earnings exceeding $50,000.
2011-S6330B - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
6330--B
I N S E N A T E
January 26, 2012
___________
Introduced by Sens. LANZA, MARTINS, SQUADRON -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting self-employment
earnings of one million two hundred fifty thousand dollars or less
from the metropolitan commuter transportation mobility tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (a) of section 801 of the tax law, as amended by
section 2 of part B of chapter 56 of the laws of 2011, is amended to
read as follows:
(a) For the sole purpose of providing an additional stable and reli-
able dedicated funding source for the metropolitan transportation
authority and its subsidiaries and affiliates to preserve, operate and
improve essential transit and transportation services in the metropol-
itan commuter transportation district, a tax is hereby imposed on
employers who engage in business within the MCTD (1) at a rate of (A)
eleven hundredths (.11) percent for employers with payroll expense no
greater than three hundred seventy-five thousand dollars in any calendar
quarter, (B) twenty-three hundredths (.23) percent for employers with
payroll expense greater than three hundred seventy-five thousand dollars
and no greater than four hundred thirty-seven thousand five hundred
dollars in any calendar quarter, and (C) thirty-four hundredths (.34)
percent for employers with payroll expense in excess of four hundred
thirty-seven thousand five hundred dollars in any calendar quarter, and
(2) at a rate of thirty-four hundredths (.34) percent of the net earn-
ings from self-employment of individuals that are attributable to the
MCTD if such earnings attributable to the MCTD exceed ONE MILLION TWO
HUNDRED fifty thousand dollars for the tax year.
S 2. This act shall take effect April 1, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14142-04-2
co-Sponsors
(R, C) 7th Senate District
(D, WF) Senate District
2011-S6330C (ACTIVE) - Details
- See Assembly Version of this Bill:
- A9314
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §801, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2013-2014:
S3624, A4888
2015-2016: S4616
2011-S6330C (ACTIVE) - Sponsor Memo
BILL NUMBER:S6330C REVISED 06/01/12
TITLE OF BILL:
An act to amend the tax law, in relation to exempting self-employment
earnings of one million two hundred fifty thousand dollars or less from
the metropolitan commuter transportation mobility tax
PURPOSE:
Exempts the first $1,250,000 of earnings from self-employment during any
tax year, from the Metropolitan Commuter Transportation Mobility Tax in
any calendar quarter.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends subsection (a) of section 801 of the tax law, as
amended by section 1 of part N of chapter 59 of the laws of 2012.
Section two is the effective date.
JUSTIFICATION:
This measure would create parity for the self-employed, who still have
to pay the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
Enactment of Chapter 56 of the Laws of 2011 eliminated this tax for
employers with payroll expenses less than $312,500. This tax poses both
a financial and administrative burden on New York's self-employed.
Currently, the self-employed pay a rate of .34% for earnings exceeding
$50,000.
2011-S6330C (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
6330--C
I N S E N A T E
January 26, 2012
___________
Introduced by Sens. LANZA, MARTINS, SQUADRON -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
committee
AN ACT to amend the tax law, in relation to exempting self-employment
earnings of one million two hundred fifty thousand dollars or less
from the metropolitan commuter transportation mobility tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 2 of subsection (a) of section 801 of the tax
law, as amended by section 1 of part N of chapter 59 of the laws of
2012, is amended to read as follows:
(2) For individuals, the tax is imposed at a rate of thirty-four
hundredths (.34) percent of the net earnings from self-employment of
individuals that are attributable to the MCTD if such earnings attribut-
able to the MCTD exceed ONE MILLION TWO HUNDRED fifty thousand dollars
for the tax year.
S 2. This act shall take effect April 1, 2013.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14142-06-2
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