Bill Text: NY A10399 | 2009-2010 | General Assembly | Introduced

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Bill Title: Provides for the expiration of the metropolitan commuter transportation mobility tax on December 31, 2010.

Spectrum: Slight Partisan Bill (Republican 12-6)

Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A10399 Detail]

Download: New_York-2009-A10399-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         10399
                                 I N  A S S E M B L Y
                                    March 23, 2010
                                      ___________
       Introduced  by  M.  of  A.  J. MILLER  --  read once and referred to the
         Committee on Ways and Means
       AN ACT to amend chapter 25 of the laws of 2009 amending the tax law  and
         the administrative code of the city of New York relating to the metro-
         politan  commuter  transportation  mobility  tax,  in  relation to the
         applicability of such tax
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section  23  of  part C of chapter 25 of the laws of 2009
    2  amending the tax law and the administrative code of the city of New York
    3  relating to the metropolitan commuter transportation  mobility  tax,  is
    4  amended to read as follows:
    5    S 23. This act shall take effect immediately; provided however that:
    6    (a)  the  metropolitan  commuter  transportation  mobility tax enacted
    7  pursuant to section one of this act that is (i)  imposed  on  employers,
    8  shall  apply  [on and after] BEGINNING March 1, 2009 AND ENDING DECEMBER
    9  31, 2010, provided however, that the tax shall apply  to  public  school
   10  districts  within  the  metropolitan  commuter  transportation  district
   11  (MCTD) on and after September 1, 2009 AND ENDING DECEMBER 31,  2010  and
   12  (ii)  imposed  on individuals with net earnings from self-employment for
   13  tax years beginning on or after January 1, 2009 AND ENDING DECEMBER  31,
   14  2010,  but  the individual's tax liability for the 2009 tax year will be
   15  based only on ten-twelfths of such net earnings for the 2009 tax year;
   16    (b) the initial payment of such metropolitan  commuter  transportation
   17  mobility  tax  enacted pursuant to section one of this act shall be made
   18  with the third quarterly payment due in tax year 2009; provided however,
   19  that the initial payment of such  metropolitan  commuter  transportation
   20  mobility  tax shall be made at the same time as the first payment of the
   21  withholding tax required to be paid pursuant to section 9 of the tax law
   22  that is due on or after [after] October 31, 2009, and  such  payment  by
   23  employers  shall  include the taxes owed for the entire period beginning
   24  on March 1, 2009 and that such payment by individuals with net  earnings
   25  from self-employment shall include the estimated taxes owed for the 2009
   26  tax  year  as  limited  by  paragraph  (ii)  of  subdivision (a) of this
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14997-02-9
       A. 10399                            2
    1  section, provided however, that public school districts within the  MCTD
    2  shall include taxes owed for the period beginning September 1, 2009;
    3    (c)  no addition to tax under subsection (c) of section 685 of the tax
    4  law shall be imposed with respect  to  estimated  tax  payments  of  the
    5  metropolitan  commuter  transportation mobility tax required to be filed
    6  prior to the due date of the initial payment  of  the  mobility  tax  as
    7  specified  in  subdivision  (b)  of  this section, provided the taxpayer
    8  makes such estimated tax payments by such due date;
    9    (d) the amendments to subsection 4 of section 618 of the tax law  made
   10  by  section  nine of this act shall survive the expiration and reversion
   11  of such subsection as provided in section 8 of chapter 782 of  the  laws
   12  of 1988, as amended; [and]
   13    (e) the amendments to subdivision 4 of section 11-1718 of the adminis-
   14  trative  code of the city of New York made by section twenty-two of this
   15  act shall survive the expiration and reversion of  such  subdivision  as
   16  provided in section 8 of chapter 782 of the laws of 1988, as amended[.];
   17  AND
   18    (F)  THE PROVISIONS OF THIS ACT SHALL EXPIRE AND BE DEEMED REPEALED ON
   19  AND AFTER DECEMBER 31, 2010.
   20    S 2. This act shall take effect immediately.