Bill Text: NY S05168 | 2017-2018 | General Assembly | Introduced

New York Senate Bill 5168 (Prior Session Legislation)

Introduced

Bill Title: Relates to the definition of employer for purposes of calculation of the metropolitan commuter transportation mobility tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-03-10 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S05168 Detail]

Download: New_York-2017-S05168-Introduced.html

                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.