S2467-2013 Actions

• Jan 17, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S2467-2013 Memo

BILL NUMBER:S2467              REVISED 1/28/13

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting hospitals from the
metropolitan commuter transportation mobility tax

PURPOSE: Exempts hospitals from the metropolitan
commuter
transportation mobility tax.

SUMMARY OF SPECIFIC PROVISIONS:

Section one amends paragraph three and four of subsection
eight-hundred of the tax law, paragraph three as amended and adds a
new paragraph five.

Section two is the effective date.

JUSTIFICATION: Chapter 56 of the Laws of 2011
exempted public and
non-public schools, employers with total payroll expenses less than
$1..25 million, and self-employed taxpayers with business income less
than $50,000 from the MIA payroll tax. The measure did not include
hospitals, a vital sector of the economy.

This legislation seeks to add hospitals to the list of institutions
that are exempt from the MTA payroll tax. Hospitals promote health
and wellness while employing many hardworking New Yorkers. By
exempting hospitals from the MTA payroll tax, we would be saving
hospitals money that could be used in providing quality, affordable
health care for patients.

LEGISLATIVE HISTORY: 2012: S.6461 - Referred to
Investigations/A.10436 - Referred to Ways & Means

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take effect on the
first of April next
succeeding the date on which it shall have become a law.

S2467-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         2467
 2013-2014 Regular Sessions
 I N  SENATE
 January 17, 2013
 
 Introduced  by  Sen.  LANZA  -- 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 exempting hospitals 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. Paragraphs 3 and 4 of subsection (b) of section 800 of the
 tax law, paragraph 3 as amended and paragraph 4 as added by section 1 of
 part B of chapter 56 of the laws of 2011, are amended and  a  new  para
 graph 5 is added to read as follows:

 (3)  an interstate agency or public corporation created pursuant to an
 agreement or compact with another state or the Dominion of Canada; [or]
 (4) [Any] ANY eligible educational institution. [An "eligible] "ELIGI
 BLE educational institution" shall mean any public  school  district,  a
 board  of  cooperative  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[.]; OR
 (5)  ANY  HOSPITAL,  AS  DEFINED IN ARTICLE TWENTY-EIGHT OF THE PUBLIC
 HEALTH LAW.
 

S 2. This act shall take effect on the first of April next  succeeding
 the date on which it shall have become a law.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05561-01-3

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