NY State Senate Bill 2021-S1831

Senate Bill S1831

2021-2022 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to investigations and government operations
Jan 16, 2021	referred to investigations and government operations

co-Sponsors

2021-S1831 (ACTIVE) - Details

See Assembly Version of this Bill:: A315
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
2019-2020: S4245, A8731
2023-2024: S4543, A1369

2021-S1831 (ACTIVE) - Summary

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

2021-S1831 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1831

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 metropolitan commuter transpor-
tation 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

2020 (S4245) - referred to Investigations and Government Operations

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

2020 (A8731) - Referred to Ways and Means (A8730) - Referred to Ways and
Means

 
FISCAL IMPLICATIONS:

Approximately $19.8 million to the State.

 
EFFECTIVE DATE:  This act shall take effect immediately.

2021-S1831 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1831
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2021
                                ___________
 
 Introduced  by  Sens.  SKOUFIS, KAPLAN, SERINO -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government 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.
                                                            LBD04206-01-1

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Senate Bill S1831

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Sponsored By

James Skoufis