Assembly Bill A3440

2013-2014 Legislative Session

Increases the exemption of self-employment earnings from the metropolitan commuter transportation mobility tax from $50,000 to $100,000

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Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2013-A3440 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §801, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A10008
2015-2016: A3723
2017-2018: A4874
2019-2020: A4503

2013-A3440 (ACTIVE) - Summary

Increases the exemption of self-employment earnings from the metropolitan commuter transportation mobility tax from $50,000 to $100,000.

2013-A3440 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3440

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 25, 2013
                               ___________

Introduced  by M. of A. GLICK -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation  to  exempting  self-employment
  earnings of one hundred thousand dollars or less from the metropolitan
  commuter transportation mobility tax

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subsection (a) of section 801 of the tax law, as amended by
section 1 of part N of chapter 59 of the laws of  2012,  is  amended  to
read as follows:
  (a)  For  the sole purpose of providing an additional stable and reli-
able  dedicated  funding  source  for  the  metropolitan  transportation
authority  and  its subsidiaries and affiliates to preserve, operate and
improve essential transit and transportation services in  the  metropol-
itan  commuter  transportation  district,  a  tax  is  hereby imposed on
employers and individuals as follows: (1) For employers  who  engage  in
business  within  the  MCTD,  the tax is imposed at a rate of (A) eleven
hundredths (.11) percent of  the  payroll  expense  for  employers  with
payroll  expense  no  greater  than  three hundred seventy-five thousand
dollars in any  calendar  quarter,  (B)  twenty-three  hundredths  (.23)
percent of the payroll expense for employers with payroll expense great-
er  than three hundred seventy-five thousand dollars and no greater than
four hundred thirty-seven thousand five hundred dollars in any  calendar
quarter,  and  (C)  thirty-four  hundredths (.34) percent of the payroll
expense for employers with payroll expense in  excess  of  four  hundred
thirty-seven  thousand  five hundred dollars in any calendar quarter. If
the employer is a professional  employer  organization,  as  defined  in
section  nine hundred sixteen of the labor law, the employer's tax shall
be calculated by determining the payroll expense  attributable  to  each
client  who has entered into a professional employer agreement with such
organization and the payroll expense attributable to  such  organization

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04612-01-3
              

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