NY State Senate Bill 2023-S4543

Senate Bill S4543

2023-2024 Legislative Session

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

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Current 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 03, 2024	referred to investigations and government operations
Feb 10, 2023	referred to investigations and government operations

co-Sponsors

2023-S4543 (ACTIVE) - Details

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
2013-2014: S1896
2015-2016: S213
2017-2018: S4245
2019-2020: S4245
2021-2022: S1831

2023-S4543 (ACTIVE) - Summary

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

2023-S4543 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S4543

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: Sets 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

2012- S6206, Reported to Finance

2013- S1896, Reported to Finance

2016- S213, Passed Senate

2017- S4245, Passed Senate

2020- S4245, Referred to Investigations and Governmental Operations


2021-2022- S1831, Referred to Investigations and Governmental Operations
Assembly

2012- Referred to ways and means

2013 - A4097- Referred to ways and means

2016 - A4374A, Referred to ways and means

2017 - referred to ways and means

2020 - A8731, Referred to ways and means

2021-2022 - A315, Referred to Ways and Means

 
FISCAL IMPLICATIONS:

Approximately $19.8 million to the State.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S4543 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4543
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 10, 2023
                                ___________
 
 Introduced  by Sens. SKOUFIS, SERRANO -- 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 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.
                                                            LBD00966-01-3

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Senate Bill S4543

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Sponsored By

James Skoufis