BILL NUMBER: S6201
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 and adds
a paragraph 5, to exempt all counties, towns, cities, villages, and
other political subdivisions outside of New York City from paying the
metropolitan commuter transportation 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
existing 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 nega-
tive impact on economic recovery, and is discouraging the 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as well as the impact on property taxes; the tax should be repealed for
local government entities in the MCTD.
 
LEGISLATIVE HISTORY:
Senate
2012: S6206, Reported and Committed to Finance
2013: S1896, Referred to Investigations and Government Operations
2014: S1896, Referred to Investigations and Government Operations
2015: S213A, Reported and Committed to Finance
2016: S213A, Passed Senate
2017: S4245, Passed Senate
2018: S4245, Reported and Committed to Finance
2019: S4245, Reported and Committed to Finance
2020: S4245, Referred to Investigations and Governmental Operations
2021: S1831, Referred to Investigations and Government Operations
2022: S1831, Referred to Investigations and Governmental Operations
2023: S4543, Referred to Investigations and Government Operations
2024: S4543, Referred to Investigations and Government Operations
Assembly
2012: A9124, Held for Consideration in Ways and Means
2013: A4097, Referred to Ways and Means
2014: A4097, Referred to Ways and Means
2015: A4371A, Referred to Ways and Means
2016: A4374A, Amend and Recommit to Ways and Means
2017: A8730, Referred to Ways and Means
2018: A8730, Referred to Ways and Means
2019: A8731, Referred to Ways and Means
2020: A8731, Referred to Ways and Means
2021: A315, Referred to Ways and Means
2022: A315, Referred to Ways and Means
2023: No Assembly Same-As
2024: No Assembly Same-As
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
This act shall take effect immediately.