NY State Senate Bill 2019-S4245

Senate Bill S4245

2019-2020 Legislative Session

Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to investigations and government operations
Apr 09, 2019	reported and committed to finance
Mar 05, 2019	referred to investigations and government operations

Votes

- Apr 9, 2019 - Investigations And Government Operations Committee Vote
  S4245
  
  5
  
  Aye
  
  0
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Apr 9, 2019
      
      aye (5)
      
      Carlucci
      
      Jacobs
      
      Kaminsky
      
      Sepúlveda
      
      Skoufis
      
      aye wr (2)
      
      Biaggi
      
      Lanza

co-Sponsors

2019-S4245 (ACTIVE) - Details

See Assembly Version of this Bill:: A8731
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §800, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S6206, A9124
2013-2014: S1896, A4097
2015-2016: S213, A4374
2017-2018: S4245, A8730
2021-2022: S1831, A315
2023-2024: S4543, A1369

2019-S4245 (ACTIVE) - Summary

Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.

2019-S4245 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4245

SPONSOR: SKOUFIS
 
TITLE OF BILL:  An act to amend the tax law, in relation to the
exemption of political subdivisions from the imposition of the metropol-
itan commuter transportation mobility tax

 
PURPOSE:

The legislation would exempt local governments outside of New York City
located within the metropolitan commuter transportation district from
paying the metropolitan commuter transportation mobility tax (MTA
payroll tax).

 
SUMMARY OF PROVISIONS:

Section 1: Amends 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, to exempt all
counties, towns, cities, villages and other political subdivisions
outside of New York city from paying the metropolitan commuter transpor-
tation mobility tax.

Section 2: Establishes the effective date.

 
JUSTIFICATION:

The metropolitan commuter transportation mobility tax (MTA payroll tax)
enacted in 2009, was subsequently rolled back in 2011 for 78.2% of the
entities that were required to pay the tax in the Metropolitan Commuter
Transportation District (MCTD), which includes the counties of Dutchess,
Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. Taxing exist-
ing jobs has proven to have had a crippling effect on the economy and
new job creation within the MCTD. This tax is having a severe negative
impact on economic recovery, and is discouraging growth of new business
and job creation at a time when the government should be promoting these
objectives.

To address the negative effect of this tax on jobs and economic growth
as well as the effect on property taxes, the tax should be repealed for
local government entities in the MCTD, and take the burden of this oner-
ous tax off of the property taxpayers.

 
LEGISLATIVE HISTORY:

Senate

2017 (S4245) - Passed Senate
2016 (S214-A) - Passed Senate

Assembly (A8730) - Referred to Ways and Means

 
FISCAL IMPLICATIONS:

Approximately $19.8 million to the State.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S4245 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4245
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               March 5, 2019
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- 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 exemption  of  political
   subdivisions  from  the imposition of the metropolitan commuter trans-
   portation mobility tax

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Paragraphs 3 and 4 of subsection (b) of section 800 of the
 tax law, paragraph 3 as amended by section 1 of part B of chapter 56  of
 the  laws  of  2011,  paragraph  4 as amended by section 1 of part YY of
 chapter 59 of the laws of 2015, are amended and a  new  paragraph  5  is
 added to read as follows:
   (3)  an interstate agency or public corporation created pursuant to an
 agreement or compact with another state or the Dominion of Canada; [or]
   (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  instruction
 in grade one or above, all public library systems as defined in subdivi-
 sion  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[.]; OR
   (5) ANY COUNTY, TOWN, CITY, VILLAGE  OR  OTHER  POLITICAL  SUBDIVISION
 EXCEPT A CITY WITH A POPULATION OF ONE MILLION INHABITANTS OR MORE.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10497-01-9

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Senate Bill S4245

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Sponsored By

James Skoufis