STATE OF NEW YORK
________________________________________________________________________
5168
2017-2018 Regular Sessions
IN SENATE
March 10, 2017
___________
Introduced by Sen. LATIMER -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to the definition of employer
for purposes of calculation of the metropolitan commuter transporta-
tion mobility tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (b) of section 800 of the tax law, as amended by
2 section 1 of part B of chapter 56 of the laws of 2011, paragraph 4 as
3 amended by section 1 of part YY of chapter 59 of the laws of 2015, is
4 amended to read as follows:
5 (b) Employer. Employer means an employer required by section six
6 hundred seventy-one of this chapter to deduct and withhold tax from
7 wages, that has a payroll expense in excess of [three] four hundred
8 [twelve] thirty-seven thousand five hundred dollars in any calendar
9 quarter; other than
10 (1) any agency or instrumentality of the United States;
11 (2) the United Nations;
12 (3) an interstate agency or public corporation created pursuant to an
13 agreement or compact with another state or the Dominion of Canada; or
14 (4) Any eligible educational institution. An "eligible educational
15 institution" shall mean any public school district, a board of cooper-
16 ative educational services, a public elementary or secondary school, a
17 school approved pursuant to article eighty-five or eighty-nine of the
18 education law to serve students with disabilities of school age, or a
19 nonpublic elementary or secondary school that provides instruction in
20 grade one or above, all public library systems as defined in subdivision
21 one of section two hundred seventy-two of the education law, and all
22 public and free association libraries as such terms are defined in
23 subdivision two of section two hundred fifty-three of the education law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09562-03-7
S. 5168 2
1 § 2. Subsection (a) of section 801 of the tax law, as amended by
2 section 1 of part N of chapter 59 of the laws of 2012, is amended to
3 read as follows:
4 (a) For the sole purpose of providing an additional stable and reli-
5 able dedicated funding source for the metropolitan transportation
6 authority and its subsidiaries and affiliates to preserve, operate and
7 improve essential transit and transportation services in the metropol-
8 itan commuter transportation district, a tax is hereby imposed on
9 employers and individuals as follows: (1) For employers who engage in
10 business within the MCTD, the tax is imposed at a rate of [(A) eleven
11 hundredths (.11) percent of the payroll expense for employers with
12 payroll expense no greater than three hundred seventy-five thousand
13 dollars in any calendar quarter, (B) twenty-three hundredths (.23)
14 percent of the payroll expense for employers with payroll expense great-
15 er than three hundred seventy-five thousand dollars and no greater than
16 four hundred thirty-seven thousand five hundred dollars in any calendar
17 quarter, and (C)] thirty-four hundredths (.34) percent of the payroll
18 expense for employers with payroll expense in excess of four hundred
19 thirty-seven thousand five hundred dollars in any calendar quarter. If
20 the employer is a professional employer organization, as defined in
21 section nine hundred sixteen of the labor law, the employer's tax shall
22 be calculated by determining the payroll expense attributable to each
23 client who has entered into a professional employer agreement with such
24 organization and the payroll expense attributable to such organization
25 itself, multiplying each of those payroll expense amounts by the appli-
26 cable rate set forth in this paragraph and adding those products togeth-
27 er. (2) For individuals, the tax is imposed at a rate of thirty-four
28 hundredths (.34) percent of the net earnings from self-employment of
29 individuals that are attributable to the MCTD if such earnings attribut-
30 able to the MCTD exceed [fifty] one hundred thousand dollars for the tax
31 year.
32 § 3. This act shall take effect on the first of April next succeeding
33 the date on which it shall have become a law.