S1891-2013 Actions

• Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S1891-2013 Memo

BILL NUMBER:S1891

TITLE OF BILL:
An act
to amend
the tax law, in relation to the
exemption of libraries from the
imposition of the metropolitan commuter transportation mobility
tax

Purpose:
The legislation would exempt public and free association
libraries located in the metropolitan commuter transportation
district from paying the metropolitan commuter transportation
mobility tax (MTA payroll tax), in the same manner of exemption
currently encompassing public and private schools.

Summary of Provisions:

Section 1 amends Section 800 (4) of the tax law, to include public and
free association libraries as eligible educational institutions that
are exempt from payment of the MTA payroll tax.

Section 2 sets the enacting date.

Justification:
Public libraries, like public school districts, are
educational institutions chartered by the NYS Board of Regents and
regulated by the State Education Department. Like public school
districts, public libraries receive state and local tax dollars to
provide educational services to their
communities.Therefore, public libraries should be treated the same as
public
school districts when it comes to funding and taxation.

In addition, despite library usage increasing by 11% since 2007, state
funding for libraries has declined by 23%. These continued reductions
in state funding for public libraries has resulted in some areas
covered by the pay roll tax paying 50% to 105% of their library aid
to the MTA.

By exempting public libraries from the MTA payroll tax, this financial
injustice and unequal treatment would be rectified and allow
libraries to use their limited resources to meet the needs of their
communities.

Legislative History: S. 6079-A (2012)

Fiscal Implications: To be determined.

Effective Date:
This act shall take effect immediately.

S1891-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         1891
 2013-2014 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 9, 2013
 
 Introduced  by Sens. MARTINS, FUSCHILLO, LARKIN, LAVALLE, ZELDIN -- read
 twice and ordered printed, and when printed to  be  committed  to  the
 Committee on Investigations and Government Operations
 AN  ACT  to amend the tax law, in relation to the exemption of libraries
 from the imposition of the metropolitan commuter transportation mobil
 ity tax
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1.  Paragraph  4  of subsection (b) of section 800 of the tax
 law, as added by section 1 of part B of chapter 56 of the laws of  2011,
 is amended to read as follows:

 (4)  Any  eligible  educational  institution. An "eligible educational
 institution" shall mean any public school district, a board  of  cooper
 ative  educational  services, a public elementary or secondary school, a
 school approved pursuant to article eighty-five or  eighty-nine  of  the
 education  law  to  serve students with disabilities of school age, or a
 nonpublic elementary or secondary school that  provides  instruction  in
 grade  one  or  above,  AND ALL PUBLIC AND FREE ASSOCIATION LIBRARIES AS
 SUCH TERMS ARE DEFINED IN SUBDIVISION TWO OF SECTION TWO HUNDRED  FIFTY
 THREE OF THE EDUCATION LAW.
 

S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03640-01-3

*By contributing or voting you agree to the Terms of Participation and Privacy Policy and verify you are over 13.

Discuss!