NY State Senate Bill 2021-S5948

Senate Bill S5948

2021-2022 Legislative Session

Exempts charitable corporations from the imposition of the metropolitan commuter transportation mobility tax

download bill text pdf

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 05, 2022	referred to investigations and government operations
Mar 23, 2021	referred to investigations and government operations

2021-S5948 (ACTIVE) - Details

See Assembly Version of this Bill:: A7308
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §800, Tax L

2021-S5948 (ACTIVE) - Summary

Exempts charitable corporations formed pursuant to the provisions of the not-for-profit corporation law for charitable purposes from the imposition of the metropolitan commuter transportation mobility tax.

2021-S5948 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5948

SPONSOR: REICHLIN-MELNICK
 
TITLE OF BILL:

An act to amend the tax law, in relation to the exemption of charitable
corporations formed pursuant to the provisions of the not-for-profit
corporation law for charitable purposes from the imposition of the
metropolitan commuter transportation mobility tax

 
PURPOSE:

The legislation would exempt charitable corporations formed pursuant to
the provisions of the not-for-profit corporation law for charitable
purposes from paying the metropolitan commuter transportation mobility
tax (MTA payroll tax).

 
SUMMARY OF PROVISIONS:

Section 1. Amends 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, by adding a new paragraph 5.  Adds any
charitable corporation formed pursuant to the provisions of the not-for-
profit corporation law for charitable purposes.

Section 2. Sets an 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 negative effect on the economy and new
job creation within the MCTD.

To address the negative effect of this tax on jobs and economic growth
as well as the vital services provided by non-profits in the MCTD, this
legislation exempts non-profits from paying the MTA Payroll Tax.

 
LEGISLATIVE HISTORY:

No prior legislative history.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately after it shall have become law.

2021-S5948 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5948
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 23, 2021
                                ___________
 
 Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government Operations
 
 AN  ACT to amend the tax law, in relation to the exemption of charitable
   corporations formed pursuant to the provisions of  the  not-for-profit
   corporation  law  for  charitable  purposes from the imposition 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. 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 CHARITABLE CORPORATION FORMED PURSUANT TO  THE  PROVISIONS  OF
 THE NOT-FOR-PROFIT CORPORATION LAW FOR CHARITABLE PURPOSES.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10555-01-1

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