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

                                  1709

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 11, 2011
                               ___________

Introduced  by M. of A. GUNTHER, CONTE -- Multi-Sponsored by -- M. of A.
  CALHOUN, CROUCH, JAFFEE, McDONOUGH, MOLINARO, MURRAY,  RABBITT,  RAIA,
  THIELE -- read once and referred to the Committee on Ways and Means

AN  ACT  to  amend  the  tax law and part C of 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, in relation to the exemption of school districts operating within
  the  metropolitan  commuter transportation district from the metropol-
  itan commuter transportation mobility tax; and to  repeal  part  D  of
  chapter 25 of the laws of 2009, amending the education law relating to
  certain  moneys  apportioned  to school districts for reimbursement of
  article twenty-three of the tax law payments, relating thereto

  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) percent of (1) the payroll expense of
every employer who engages in business within the MCTD and (2)  the  net
earnings  from  self-employment  of individuals that are attributable to
the MCTD if such earnings attributable to the MCTD exceed  ten  thousand
dollars  for  the tax year.   THIS SECTION SHALL NOT APPLY TO ANY SCHOOL
DISTRICT OPERATING WITHIN THE MCTD.
  S 2. Subsection (a) of section 804 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:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02370-01-1
              

A. 1709                             2

  (a)  Employers  with  payroll  expense. The tax imposed on the payroll
expense of employers under section eight hundred one of this article for
each calendar quarter must be paid quarterly at the  same  time  as  the
statewide  wage  reporting  system  report is required under section one
hundred  seventy-one-a of this chapter; provided however, that employers
subject to section nine of this chapter [other than school districts  as
defined  in section thirty-six hundred nine-g of the education law] must
pay the tax on the payroll expense at the same time as  the  withholding
tax remitted under the electronic payment reporting system and the elec-
tronic funds transfer system authorized by section nine of this chapter.
  S 3. Subdivision (a) of section 23 of part C of 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, is amended to read as follows:
  (a) the metropolitan  commuter  transportation  mobility  tax  enacted
pursuant  to  section  one of this act that is (i) imposed on employers,
shall apply on and after March 1, 2009[, provided however, that the  tax
shall  apply to public school districts within the metropolitan commuter
transportation district (MCTD) on and after September 1, 2009] and  (ii)
imposed  on  individuals  with net earnings from self-employment for tax
years beginning on or after January 1, 2009, but  the  individual's  tax
liability  for  the  2009 tax year will be based only on ten-twelfths of
such net earnings for the 2009 tax year;
  S 4. Part D of chapter 25 of the laws of 2009, amending the  education
law  relating  to  certain  moneys  apportioned  to school districts for
reimbursement of article  twenty-three  of  the  tax  law  payments,  is
REPEALED.
  S 5. This act shall take effect immediately.