NY State Assembly Bill 2009-A9450

Archive: Last Bill Status - In Assembly 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 12, 2010	print number 9450a
May 12, 2010	amend (t) and recommit to ways and means
Jan 06, 2010	referred to ways and means

Bill Amendments

Original

A (Active)

multi-Sponsors

2009-A9450 - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §801, Tax L; amd §23, Chap 25 of 2009; amd §3609-g, Ed L

2009-A9450 - Summary

Changes the rate of the metropolitan commuter transportation mobility tax.

2009-A9450 - Bill Text download pdf

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

                                  9450

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 6, 2010
                               ___________

Introduced  by  M. of A. THIELE -- Multi-Sponsored by -- M. of A. ENGLE-
  BRIGHT -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to the rate 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. Subdivision (a) of section 801 of the tax law, as added by
section 1 of part C of chapter 25 of the laws of  2009,  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 at a rate
of [thirty-four hundredths (.34)]: .34 percent FOR THE CITY OF NEW YORK;
.113  PERCENT  FOR THE COUNTIES OF DUTCHESS, ORANGE, PUTNAM, SUFFOLK AND
ROCKLAND; AND .2265 PERCENT FOR THE COUNTIES OF NASSAU  AND  WESTCHESTER
of  (1)  the  payroll  expense of every employer who engages in business
within the MCTD and (2) the net earnings from self-employment  of  indi-
viduals  that are attributable to the MCTD if such earnings attributable
to the MCTD exceed ten thousand dollars for the tax year.
  S 2. This act shall take effect January 1, 2010; provided, however, if
this act shall become a law after such date it shall take  effect  imme-
diately  and shall be deemed to have been in full force and effect after
January 1, 2010.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15012-01-9

multi-Sponsors

2009-A9450A (ACTIVE) - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §801, Tax L; amd §23, Chap 25 of 2009; amd §3609-g, Ed L

2009-A9450A (ACTIVE) - Summary

Changes the rate of the metropolitan commuter transportation mobility tax.

2009-A9450A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:A9450A

TITLE OF BILL:  An act to amend the tax law, in relation to the rate
of the metropolitan commuter transportation mobility tax; to amend
chapter 25 of the laws of 2009, amending the tax law and the
administrative code of the city of New York relating to the
metropolitan commuter transportation mobility tax, and the education
law, in relation to the imposition of such tax upon and reimbursement
thereof to public and private elementary and secondary schools

PURPOSE OR GENERAL IDEA OF BILL: This legislation lowers the amounts
of the MTA payroll tax for the seven MTA Counties not constituting the
City of New York as well as exempts sole proprietors making under
$100,000, as well as exempting BOCES as well as all non public and
private elementary and secondary schools.

SUMMARY OF PROVISIONS: Section 1 lowers the MTA Payroll tax in the
counties of Dutchess, Orange, Putnam, Suffolk and Rockland to .093
percent, and lowers the MTA Payroll tax to .2265% in Nassau and
Westchester counties. This section also exempts self employed
individuals who make under $100,000 a year.

Section 2 exempts all BOCES as well as non public and private
elementary and secondary schools from the MTA payroll tax.

Section 3 Includes in the definition of school district language

pertaining to non public and private elementary and secondary schools.

section 4 is the effective date of this legislation.

JUSTIFICATION: The MTA payroll tax places an equal tax burden on all
of the 12 MTA Counties. This equal tax burden is unfair as the
Counties outside the City of New York do not have equivalent services
as the B boroughs. In the 5 boroughs the MTA provides service via
Trains, Buses and Subways, while also the vast majority of residents
and businesses make use of these services. Nassau County has buses and
trains provided by the MTA, also ridership in Nassau County is higher
than those of the other non New York City MTA counties. This high
percentage of ridership is also true in Westchester County where the
MTA provides train service. The Counties of Dutchess, Orange, Putnam,
Suffolk and Rockland all only have access to trains, as well as
smaller riderships. This legislation seeks to more equitably charge
the MTA payroll tax by continuing the tax rate as is in the 5
boroughs, while reducing it in the remaining 7 MTA counties in 2
different amounts based on services provided and ridership.

Further this bill also protects hard working sole proprietors making
under $100,000 who without this change in law are unjustly being
forced to pay a payroll tax, when they are the only individual on the
payroll. Under the current MTA Tax public schools are reimbursed for
their expenses incurred by this tax, while excluding non public and
private schools. This bill enables all BOCES as well as non-public and
private elementary and secondary, schools to be entitled to the same
reimbursements as public school districts.

The MTA can take cost saving measures to help make up for the fiscal
impact of this bill. In fact an October 2004 report put out by the New


York State Comptroller identified 2,746 workers which had a total
budget of $708.9 million, which were shown to be in various redundant
positions This is but one example of which the MTA should be
implementing, to mitigate this tax.

LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: This legislation would save Dutchess county
approximately $12.69 million, Nassau County approximately $40.4
million, Orange county approximately $11.35 million, Putnam County
approximately $2.67 million, Rockland County approximately $7.31
million, Suffolk County approximately $71.44 million, and Westchester
County approximately $34.39 for a total savings of approximately
$187.54 million. Further this legislation would cost approximately
$5,650,000 for the reimbursement for private and non-public schools.

EFFECTIVE DATE: This act shall take effect on January 1, 2010, however
if this act shall become a law after such date it shall take effect
immediately and be deemed to have been in full force and effect after
January 1, 2010.

2009-A9450A (ACTIVE) - Bill Text download pdf

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

                                 9450--A

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 6, 2010
                               ___________

Introduced  by  M. of A. THIELE -- Multi-Sponsored by -- M. of A. ENGLE-
  BRIGHT -- read once and referred to the Committee on Ways and Means --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN ACT to amend the tax law, in relation to the rate of the metropolitan
  commuter  transportation mobility tax; to amend chapter 25 of the laws
  of 2009, amending the tax law and the administrative code of the  city
  of  New  York  relating  to  the  metropolitan commuter transportation
  mobility tax, and the education law, in relation to the imposition  of
  such  tax upon and reimbursement thereof to public and private elemen-
  tary and secondary schools

  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 added by
section 1 of part C of chapter 25 of the laws of  2009,  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 at a rate
of [thirty-four hundredths (.34)]: .34 percent FOR THE CITY OF NEW YORK;
.093  PERCENT  FOR THE COUNTIES OF DUTCHESS, ORANGE, PUTNAM, SUFFOLK AND
ROCKLAND; AND .2265 PERCENT FOR THE COUNTIES OF NASSAU  AND  WESTCHESTER
of  (1)  the  payroll  expense of every employer who engages in business
within the MCTD and (2) the net earnings from self-employment  of  indi-
viduals  that are attributable to the MCTD if such earnings attributable
to the MCTD exceed [ten] ONE HUNDRED thousand dollars for the tax year.
  S 2. Paragraph (i) of subdivision (a) of section 23 of part C of chap-
ter 25 of the laws of 2009, amending the tax law and the  administrative
code  of  the  city  of  New  York relating to the metropolitan commuter
transportation mobility tax, is amended to read as follows:

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

                                                           LBD15012-07-0

A. 9450--A                          2

  (i) imposed on employers, shall apply on  and  after  March  1,  2009,
provided  however,  that the tax shall apply to public school districts,
AND ALL NON PUBLIC AND PRIVATE ELEMENTARY AND SECONDARY  SCHOOLS  within
the  metropolitan  commuter  transportation district (MCTD) on and after
September 1, 2009 and
  S  3.    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:
  S 3609-g. Moneys apportioned  to  school  districts  AND  SCHOOLS  for
reimbursement of article twenty-three of the tax law payments commencing
in the 2009-2010 school year. Notwithstanding any other provision of law
to  the  contrary,  school districts AND SCHOOLS shall be reimbursed for
payments made pursuant to article twenty-three of the tax  law  pursuant
to this section.
  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 AND BOARDS OF COOP-
ERATIVE EDUCATIONAL SERVICES  (BOCES).  "SCHOOLS"  SHALL  MEAN  APPROVED
PRIVATE SCHOOLS FOR STUDENTS OF SCHOOL AGE WHICH RECEIVE FUNDING SUBJECT
TO THE PROVISIONS OF ARTICLE EIGHTY-NINE OF THIS CHAPTER AND STATE FUND-
ED  PRIVATE  SCHOOLS  AND INSTITUTIONS FOR THE BLIND AND DEAF FUNDED AND
OPERATED PURSUANT TO ARTICLE EIGHTY-FIVE OF THIS CHAPTER.
  2. Prescribed payments. On or after the first business day of June  of
each  school  year,  commencing  June  first, two thousand ten, a school
district OR SCHOOL shall be paid an amount equal to one hundred  percent
of  the  payments  made by a school district OR SCHOOL on or after [May]
MARCH first of the prior school year and before [May] MARCH first of the
current school year to the commissioner of taxation and finance pursuant
to article twenty-three of the tax law. No payment may be made  pursuant
to this subdivision until such amount for each school district is certi-
fied  by the commissioner of taxation and finance and transmitted to the
commissioner. Such certification shall be made on or before [May]  MARCH
thirty-first  so  as  to facilitate payments to be made pursuant to this
section.
  3. (a) Moneys paid pursuant to this section shall be  payable  to  the
treasurer  of each city school district, and the treasurer of each union
free school district and of each central school  district  and  of  each
other school district, if there be a treasurer, otherwise to the collec-
tor  or  other  disbursing officer of such district, who shall apply for
and receive the same as soon as payable.
  (b) In the case of city  school  districts  of  the  cities  with  one
hundred  twenty-five  thousand  inhabitants  or  more, any payment which
pursuant to this section is required to be made to the treasurer of  the
city  school  district,  shall be made to the city treasurer or chamber-
lain.
  (C) IN THE CASE OF A SCHOOL, ANY MONIES PAID PURSUANT TO THIS  SECTION
SHALL  BE  MADE  TO THE OFFICE OR OFFICER RESPONSIBLE FOR THE RECEIPT OF
OTHER STATE AND LOCAL FUNDS USED FOR STUDENT EXPENSES.
  4. Any payment to a school district OR SCHOOL pursuant to this section
shall be general receipts of the district OR SCHOOL and may be used  for
any lawful purpose of the district OR SCHOOL.
  5.  It  is the intent of the governor to submit and the legislature to
enact for each fiscal year after the two thousand nine--two thousand ten
fiscal year in an annual budget bill an appropriation in the  amount  to
be paid to school districts AND SCHOOLS pursuant to this section.

A. 9450--A                          3

  S 4. This act shall take effect immediately, provided that section one
of this act shall be deemed to have been in full force and effect on and
after January 1, 2010; and provided further that section two of this act
shall  be  deemed to have been in full force and effect on and after May
7, 2009.

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Assembly Bill A9450

Sponsored By

Archive: Last Bill Status - In Assembly Committee

Bill Amendments

multi-Sponsors

2009-A9450 - Details

2009-A9450 - Summary

2009-A9450 - Bill Text download pdf

multi-Sponsors

2009-A9450A (ACTIVE) - Details

2009-A9450A (ACTIVE) - Summary

2009-A9450A (ACTIVE) - Sponsor Memo

2009-A9450A (ACTIVE) - Bill Text download pdf

Comments

Assembly Bill A9450

Share this bill

Sponsored By

THIELE

Archive: Last Bill Status - In Assembly Committee

Bill Amendments

multi-Sponsors

Steven Englebright

2009-A9450 - Details

2009-A9450 - Summary

2009-A9450 - Bill Text download pdf

multi-Sponsors

Steven Englebright

2009-A9450A (ACTIVE) - Details

2009-A9450A (ACTIVE) - Summary

2009-A9450A (ACTIVE) - Sponsor Memo

2009-A9450A (ACTIVE) - Bill Text download pdf

Comments