S T A T E O F N E W Y O R K
________________________________________________________________________
3723
2015-2016 Regular Sessions
I N A S S E M B L Y
January 27, 2015
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Introduced by M. of A. GLICK, PAULIN, ABINANTI, FARRELL -- Multi-Spon-
sored by -- M. of A. ABBATE -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting self-employment
earnings of one hundred 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 1 of part N of chapter 59 of the laws of 2012, 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 and individuals as follows: (1) For employers who engage in
business within the MCTD, the tax is imposed at a rate of (A) eleven
hundredths (.11) percent of the payroll expense for employers with
payroll expense no greater than three hundred seventy-five thousand
dollars in any calendar quarter, (B) twenty-three hundredths (.23)
percent of the payroll expense for employers with payroll expense great-
er 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 of the payroll
expense for employers with payroll expense in excess of four hundred
thirty-seven thousand five hundred dollars in any calendar quarter. If
the employer is a professional employer organization, as defined in
section nine hundred sixteen of the labor law, the employer's tax shall
be calculated by determining the payroll expense attributable to each
client who has entered into a professional employer agreement with such
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03884-01-5
A. 3723 2
organization and the payroll expense attributable to such organization
itself, multiplying each of those payroll expense amounts by the appli-
cable rate set forth in this paragraph and adding those products togeth-
er. (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 [fifty] ONE HUNDRED thousand dollars for the tax
year.
S 2. This act shall take effect April 1, 2016.