senate Bill S3621B

2013-2014 Legislative Session

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax

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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

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 12, 2014 referred to ways and means
delivered to assembly
passed senate
Jun 11, 2014 ordered to third reading cal.1322
committee discharged and committed to rules
May 29, 2014 reported and committed to finance
Feb 10, 2014 print number 3621b
amend and recommit to education
Jan 08, 2014 referred to education
Jun 06, 2013 print number 3621a
amend (t) and recommit to finance
Jun 04, 2013 reported and committed to finance
Feb 07, 2013 referred to education

Votes

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Jun 11, 2014 - Rules committee Vote

S3621B
21
1
committee
21
Aye
1
Nay
1
Aye with Reservations
0
Absent
2
Excused
0
Abstained
show Rules committee vote details

May 29, 2014 - Education committee Vote

S3621B
19
0
committee
19
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Education committee vote details

Jun 4, 2013 - Education committee Vote

S3621
19
0
committee
19
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

S3621 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §800, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S2592B

S3621 - Bill Texts

view summary

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

view sponsor memo
BILL NUMBER:S3621

TITLE OF BILL: An act to amend the education law, in relation to
reimbursement of the metropolitan commuter transportation mobility tax
to public and private elementary and secondary schools and to insti-
tutions of higher education

PURPOSE: Provides for state reimbursement private elementary and
secondary schools and colleges for the cost of metropolitan commuter
transportation mobility tax payments.

SUMMARY OF PROVISIONS:

Section 1: Amends Subdivision 1 of section 3609-9 of the education law,
as added by section 1 of part D of a chapter of the laws of 2009.

Section 2: amends the education law by adding a new article 128, State
Aid to Institutions of Higher Education.

JUSTIFICATION: While the Metropolitan Commuter Transportation Mobility
Tax hurt businesses and not-for-profits that are required to pay such
tax, it also included that non-public and private elementary and second-
ary schools pay the tax while public schools received a reimbursement
exemption.

The payroll tax unfairly burdens private, religious and parochial
schools because while public school systems are reimbursed for the
payroll tax at the end of the year, private schools operate as independ-
ent entities and are responsible for their own payroll tax.

This bill also allows all New York State Higher Education institutions
to be reimbursed for paying the MTA payroll tax.

Non-public schools provide a service to all taxpayers and public school
systems by relieving them of the burden of educating those additional
students. But instead of being rewarded for that enormous contribution,
they're targeted by such discriminatory measures as the selective MTA
bailout and the payroll tax. Therefore, this bill is necessary to
correct this inequity. This bill enables all non-public and Private
elementary and secondary schools to be entitled to the same reimburse-
ments as public school districts.

LEGISLATIVE HISTORY: 2012: S.2592 - Passed Senate 2011: Passed Senate

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: July 1st, 2013.

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

                                  3621

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Education

AN ACT to amend the education law, in relation to reimbursement  of  the
  metropolitan  commuter  transportation  mobility  tax  to  public  and
  private elementary and secondary schools and to institutions of higher
  education

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

  Section  1.   Subdivision 1 of section 3609-g of the education law, as
added by section 1 of part D of chapter 25  of  the  laws  of  2009,  is
amended to read as follows:
  1.  Definition.  As  used  in this section the following term shall be
defined as follows:   "School  district"  shall  mean  a  public  school
district  and shall not include a special act school district as defined
in section four thousand one of this chapter;  PROVIDED,  HOWEVER,  THAT
SUCH  TERM  SHALL  INCLUDE  ALL  NON  PUBLIC  AND PRIVATE ELEMENTARY AND
SECONDARY SCHOOLS.
  S 2.  The education law is amended by adding a new article 128 to read
as follows:
                               ARTICLE 128
                      STATE AID TO INSTITUTIONS OF
                            HIGHER EDUCATION
SECTION 6360. MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
                REIMBURSEMENT OF ARTICLE TWENTY-THREE  OF  THE  TAX  LAW
                PAYMENTS.
  S  6360.    MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
REIMBURSEMENT OF ARTICLE TWENTY-THREE OF THE TAX LAW PAYMENTS.  NOTWITH-
STANDING  ANY  OTHER  PROVISION  OF LAW TO THE CONTRARY, INSTITUTIONS OF
HIGHER EDUCATION SHALL BE REIMBURSED FOR PAYMENTS MADE PURSUANT TO ARTI-
CLE TWENTY-THREE OF THE TAX LAW PURSUANT TO THIS SECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05441-01-3

S. 3621                             2

  1. AS USED IN THIS SECTION, "INSTITUTION OF  HIGHER  EDUCATION"  SHALL
MEAN  ANY  INSTITUTION PROVIDING HIGHER EDUCATION OR CAREER EDUCATION AS
SUCH TERMS ARE DEFINED IN SECTION TWO OF THIS CHAPTER.
  2.  ON AND AFTER THE FIRST BUSINESS DAY OF JULY OF EACH CALENDAR YEAR,
AN INSTITUTION OF HIGHER EDUCATION SHALL BE PAID AN AMOUNT EQUAL TO  ONE
HUNDRED  PERCENT  OF  THE  PAYMENTS MADE BY SUCH INSTITUTION ON OR AFTER
JUNE FIRST OF THE PRIOR CALENDAR YEAR  AND  BEFORE  JUNE  FIRST  OF  THE
CURRENT CALENDAR YEAR TO THE COMMISSIONER OF TAXATION AND FINANCE PURSU-
ANT  TO  ARTICLE  TWENTY-THREE  OF  THE  TAX LAW. NO PAYMENT MAY BE MADE
PURSUANT TO THIS SUBDIVISION UNTIL SUCH AMOUNT FOR EACH  INSTITUTION  OF
HIGHER  EDUCATION  IS  CERTIFIED  BY  THE  COMMISSIONER  OF TAXATION AND
FINANCE AND TRANSMITTED TO THE COMMISSIONER. SUCH CERTIFICATION SHALL BE
MADE ON OR BEFORE JUNE THIRTIETH SO AS TO FACILITATE PAYMENTS TO BE MADE
PURSUANT TO THIS SECTION.
  3. MONEYS PAID PURSUANT TO THIS SECTION SHALL BE PAYABLE TO THE TREAS-
URER, COLLECTOR OR OTHER DISBURSING OFFICER OF AN INSTITUTION OF  HIGHER
EDUCATION, WHO SHALL APPLY FOR AND RECEIVE THE SAME AS SOON AS PAYABLE.
  4.  ANY PAYMENT TO AN INSTITUTION OF HIGHER EDUCATION PURSUANT TO THIS
SECTION SHALL BE GENERAL RECEIPTS OF SUCH INSTITUTION AND  MAY  BE  USED
FOR ANY LAWFUL PURPOSE OF THE INSTITUTION.
  S 3. This act shall take effect July 1, 2013.

S3621A - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §800, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S2592B

S3621A - Bill Texts

view summary

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

view sponsor memo
BILL NUMBER:S3621A

TITLE OF BILL: An act to amend the tax law, in relation to exempting
institutions of higher education from the definition of "employer" for
purposes of the metropolitan commuter transportation mobility tax

PURPOSE: Provides for state reimbursement to colleges for the cost of
metropolitan commuter transportation mobility tax payments.

SUMMARY OF PROVISIONS: Section 1: Amends Subsection (b) of section 800
of the tax law,as added by section 1 of part B of chanter 56 of the
laws of 2011.

JUSTIFICATION: The Metropolitan Commuter Transportation Mobili- ty Tax
hurt businesses, not-for-profits, private elementary and secondary
schools, as well as institutions of Higher Education. The tax was
repealed for all institutions listed above except for Higher
Education. This bill allows all New York State Higher Education
institutions to be exempt from paving this unfair, job killing tax.

LEGISLATIVE HISTORY: 2012: S.2592 - Passed Senate 2011: Passed Senate

FISCAL IMPLICATIONS: undetermined.

EFFECTIVE DATE: July 1st, 2013

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3621--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the  Committee  on  Education  --  reported
  favorably  from  said  committee  and  committed  to  the Committee on
  Finance -- committee discharged, bill amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to exempting institutions of
  higher education from the definition of "employer" for purposes of 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  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]  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 instruc-
tion in grade one or above, OR ANY INSTITUTION PROVIDING  HIGHER  EDUCA-
TION  OR  CAREER  EDUCATION, AS SUCH TERMS ARE DEFINED IN SECTION TWO OF
THE EDUCATION LAW.
  S 2. This act shall take effect July 1, 2013.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05441-02-3

S3621B (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §800, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S2592B

S3621B (ACTIVE) - Bill Texts

view summary

Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.

view sponsor memo
BILL NUMBER:S3621B

TITLE OF BILL: An act to amend the tax law, in relation to exempting
institutions of higher education from the definition of "employer" for
purposes of the metropolitan commuter transportation mobility tax

PURPOSE:

Provides for state reimbursement to colleges for the cost of
metropolitan commuter transportation mobility tax payments.

SUMMARY OF PROVISIONS:

Section 1: Amends Subsection (b) of section 800 of the tax law,as
added by section 1 of part B of chanter 56 of the laws of 2011.

JUSTIFICATION:

The Metropolitan Commuter Transportation Mobility Tax hurt businesses,
not-for-profits, private elementary and secondary schools, as well as
institutions of Higher Education. The tax was repealed for all
institutions listed above except for Higher Education. This bill
allows all New York State Higher Education institutions to be exempt
from paving this unfair, job killing tax.

LEGISLATIVE HISTORY:

2013: print number 3621a
2012: S.2592 - Passed Senate
2011: Passed Senate

FISCAL IMPLICATIONS:

Undetermined.

EFFECTIVE DATE:

July 1st, 2014

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3621--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the  Committee  on  Education  --  reported
  favorably  from  said  committee  and  committed  to  the Committee on
  Finance -- committee discharged, bill amended,  ordered  reprinted  as
  amended  and  recommitted  to  said  committee  --  recommitted to the
  Committee on Education 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  exempting  institutions  of
  higher education from the definition of "employer" for purposes of 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 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] 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  instruc-
tion  in  grade one or above, OR ANY INSTITUTION PROVIDING HIGHER EDUCA-
TION OR CAREER EDUCATION, AS SUCH TERMS ARE DEFINED IN  SECTION  TWO  OF
THE EDUCATION LAW.
  S 2. This act shall take effect July 1, 2014.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05441-03-4

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