senate Bill S2648

2013-2014 Legislative Session

Limits imposition of metropolitan commuter transportation tax on self-employment earnings to annual earnings over $250,000

download bill text pdf

Sponsored By

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 (16)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 10, 2014 referred to ways and means
delivered to assembly
passed senate
Jun 09, 2014 ordered to third reading cal.1205
committee discharged and committed to rules
Jun 02, 2014 reported and committed to finance
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 17, 2013 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1378
committee discharged and committed to rules
May 07, 2013 reported and committed to finance
Jan 23, 2013 referred to investigations and government operations

Votes

view votes

Jun 9, 2014 - Rules committee Vote

S2648
18
2
committee
18
Aye
2
Nay
4
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Rules committee vote details

Jun 2, 2014 - Investigations and Government Operations committee Vote

S2648
7
1
committee
7
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Jun 2, 2014

nay (1)
aye wr (1)

Jun 17, 2013 - Rules committee Vote

S2648
18
4
committee
18
Aye
4
Nay
2
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Rules committee vote details

May 7, 2013 - Investigations and Government Operations committee Vote

S2648
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 7, 2013

Co-Sponsors

S2648 - Details

Law Section:
Tax Law
Laws Affected:
Amd ยง801, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S7165A

S2648 - Summary

Limits imposition of the metropolitan commuter transportation tax on self-employment earnings to annual earnings over $250,000, and establishes tax rates for the taxation of such earnings.

S2648 - Sponsor Memo

S2648 - Bill Text download pdf

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

                                  2648

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 23, 2013
                               ___________

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  the  metropolitan  commuter
  transportation mobility tax rates on earnings from self-employment

  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] WITH net earnings THAT ARE ATTRIBUTABLE
TO  THE  MCTD from self-employment of individuals [that are attributable
to the MCTD] if such  earnings  attributable  to  the  MCTD  exceed  TWO
HUNDRED fifty thousand dollars for the tax year, THE TAX IS IMPOSED AT A
RATE  OF  (A)  ELEVEN  HUNDREDTHS (.11) PERCENT OF THE NET EARNINGS FROM
SELF-EMPLOYMENT IF SUCH EARNINGS ATTRIBUTABLE TO THE  MCTD  ARE  GREATER
THAN  TWO HUNDRED FIFTY THOUSAND DOLLARS BUT DO NOT EXCEED THREE HUNDRED
THOUSAND DOLLARS IN ANY TAX  YEAR,  (B)  TWENTY-THREE  HUNDREDTHS  (.23)
PERCENT  OF  THE  NET  EARNINGS  FROM  SELF-EMPLOYMENT  IF SUCH EARNINGS
ATTRIBUTABLE TO THE MCTD ARE GREATER THAN THREE HUNDRED THOUSAND DOLLARS
BUT DO NOT EXCEED THREE HUNDRED FIFTY THOUSAND DOLLARS IN ANY TAX  YEAR,
AND  (C)  THIRTY-FOUR  HUNDREDTHS (.34) PERCENT OF THE NET EARNINGS FROM
SELF-EMPLOYMENT IF SUCH EARNINGS ATTRIBUTABLE TO THE  MCTD  ARE  GREATER
THAN THREE HUNDRED FIFTY THOUSAND DOLLARS IN ANY TAX YEAR.
  S  2.  This act shall take effect on the first of July next succeeding
the date on which it shall have become a law.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07360-01-3

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