senate Bill S1891A

2013-2014 Legislative Session

Exempts libraries 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
Feb 27, 2014 print number 1891a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

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S1891 - Bill Details

See Assembly Version of this Bill:
A1665A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §800, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S6079A, A2433, A8868A
2009-2010: A8726

S1891 - Bill Texts

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

view sponsor memo
BILL NUMBER:S1891

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: S. 6079-A (2012)

Fiscal Implications: To be determined.

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
________________________________________________________________________

                                  1891

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sens. MARTINS, FUSCHILLO, LARKIN, LAVALLE, 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 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 immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03640-01-3

Co-Sponsors

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S1891A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A1665A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §800, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S6079A, A2433, A8868A
2009-2010: A8726

S1891A (ACTIVE) - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S1891A

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 and
library systems 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 and library systems 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 and library systems 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:

S.6079-A (2012)

FISCAL IMPLICATIONS:

To be determined.

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
________________________________________________________________________

                                 1891--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sens. MARTINS, ADDABBO, AVELLA, LARKIN, LATIMER, LAVALLE,
  ZELDIN -- read twice and ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  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 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, ALL PUBLIC LIBRARY SYSTEMS AS DEFINED IN SUBDIVISION
ONE OF SECTION TWO HUNDRED SEVENTY-TWO OF THE  EDUCATION  LAW,  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 immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03640-02-4

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