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A01369 Summary:

BILL NOA01369
 
SAME ASSAME AS S04543
 
SPONSORZebrowski
 
COSPNSRThiele
 
MLTSPNSR
 
Amd §800, Tax L
 
Exempts political subdivisions from the imposition of the metropolitan commuter transportation mobility tax.
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A01369 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A1369
 
SPONSOR: Zebrowski
  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 one of the bill amends section 80C of the tax law, as it relates to exempting all counties, towns, cities, villages and other political subdivisions outside of New York city from paying the metropolitan commuter transportation mobility tax. Section two of the bill relates to 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the negative effect of this tax on jobs and economic growth as well as the effect on property taxes, the tax should be repealed for local government entities in the MCTD, and take the burden of this oner- ous tax off of the property taxpayers.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: A.315 of 2021-22 A.8371 of 2020   FISCAL IMPLICATIONS: Approximately $19.8 million to the State.   EFFECTIVE DATE: This act shall take effect immediately.
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