S2592B-2011 Actions

• Jan 23, 2012: PRINT NUMBER 2592B
• Jan 23, 2012: AMEND AND RECOMMIT TO EDUCATION
• Jan 4, 2012: REFERRED TO EDUCATION
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 16, 2011: referred to ways and means
• Jun 16, 2011: DELIVERED TO ASSEMBLY
• Jun 16, 2011: PASSED SENATE
• Jun 16, 2011: ORDERED TO THIRD READING CAL.1301
• Jun 16, 2011: COMMITTEE DISCHARGED AND COMMITTED TO RULES
• Feb 14, 2011: PRINT NUMBER 2592A
• Feb 14, 2011: AMEND (T) AND RECOMMIT TO EDUCATION
• Jan 26, 2011: REFERRED TO EDUCATION

S2592B-2011 Votes

S2592B-2011 Memo

BILL NUMBER:S2592

TITLE OF BILL:
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 metropolitan
commuter transportation mobility tax,
and the education law, in relation to the
imposition of such tax upon and reimbursement thereof to public and
private elementary and secondary schools

PURPOSE:
Provides for state reimbursement private elementary and secondary
schools for the cost of metropolitan commuter transportation mobility
tax payments.

SUMMARY OF PROVISIONS:
Section 1: Amends Paragraph (i) of subdivision (a) of section 23 of
part c of chapter 25 of the laws of 2009, amending the tax law and
the administrative code of the city of New York relating to the
metropolitan commuter transportation mobility tax.

Section 2: Amends Subdivision 1 of section 3609-g of the education
law, as added by section 1 of part D of a chapter of the laws of 2009.

JUSTIFICATION:
While the Metropolitan Commuter Transportation Mobility Tax hurt
businesses and not-for-profits who are required to pay such tax, it
also included that non-public and private elementary and secondary
schools pay the tax while public schools received a reimbursement
exemption.

The payroll tax unfairly burdens private, religious and parochial
schools because while public school systems are reimbursed for the
payroll tax at the end of the year, private schools operate as
independent entities and are responsible for their own payroll tax.

Non-public schools provide a service to all taxpayers and public
school systems by relieving them of the burden of educating those
additional students. But instead of being rewarded for that enormous
contribution, they're targeted by such discriminatory measures as the
selective MTA bailout and the payroll tax. Therefore, this bill is
necessary to correct this inequity. This bill enables all non-public
and private elementary and secondary schools to be entitled to the
same reimbursements as public school districts.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
Estimated reduction in revenues of $6.5 million.

EFFECTIVE DATE:
This act shall take effect immediately.

S2592B-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 2592--B
 2011-2012 Regular Sessions
 I N  SENATE
 January 26, 2011
 
 Introduced  by  Sens.  LANZA,  GOLDEN, RITCHIE -- read twice and ordered
 printed, and when printed to be committed to the Committee  on  Educa
 tion  --  committee  discharged,  bill  amended,  ordered reprinted as
 amended and recommitted  to  said  committee  --  recommitted  to  the
 Committee  on  Education  in  accordance with Senate Rule 6, sec. 8 -
 committee discharged, bill amended, ordered reprinted as  amended  and
 recommitted to said committee
 AN  ACT  to amend the education law, in relation to reimbursement of the
 metropolitan  commuter  transportation  mobility  tax  to  public  and
 private elementary and secondary schools and to institutions of higher
 education
 

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

 

Section 1.  Subdivision 1 of section 3609-g of the education  law,  as
 added  by  section  1  of  part  D of chapter 25 of the laws of 2009, is
 amended to read as follows:

 1. Definition. As used in this section the  following  term  shall  be
 defined  as  follows:    "School  district"  shall  mean a public school
 district and shall not include a special act school district as  defined
 in  section  four  thousand one of this chapter; PROVIDED, HOWEVER, THAT
 SUCH TERM SHALL INCLUDE  ALL  NON  PUBLIC  AND  PRIVATE  ELEMENTARY  AND
 SECONDARY SCHOOLS.
 

S 2.  The education law is amended by adding a new article 128 to read
 as follows:

 ARTICLE 128
 STATE AID TO INSTITUTIONS OF
 HIGHER EDUCATION
 SECTION 6360. MONEYS APPORTIONED TO INSTITUTIONS OF HIGHER EDUCATION FOR
 REIMBURSEMENT  OF  ARTICLE  TWENTY-THREE  OF THE TAX LAW
 PAYMENTS.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04853-04-2
 
       S. 2592--B                          2
 

S 6360.  MONEYS APPORTIONED TO INSTITUTIONS OF  HIGHER  EDUCATION  FOR
 REIMBURSEMENT  OF ARTICLE TWENTY-THREE OF THE TAX LAW PAYMENTS. NOTWITH
 STANDING ANY OTHER PROVISION OF LAW TO  THE  CONTRARY,  INSTITUTIONS  OF
 HIGHER EDUCATION SHALL BE REIMBURSED FOR PAYMENTS MADE PURSUANT TO ARTI
 CLE TWENTY-THREE OF THE TAX LAW PURSUANT TO THIS SECTION.
 1.  AS  USED  IN THIS SECTION, "INSTITUTION OF HIGHER EDUCATION" SHALL
 MEAN ANY INSTITUTION PROVIDING HIGHER EDUCATION OR CAREER  EDUCATION  AS
 SUCH TERMS ARE DEFINED IN SECTION TWO OF THIS CHAPTER.
 2.  ON AND AFTER THE FIRST BUSINESS DAY OF JULY OF EACH CALENDAR YEAR,
 AN INSTITUTION OF HIGHER EDUCATION SHALL BE PAID AN AMOUNT EQUAL TO  ONE
 HUNDRED  PERCENT  OF  THE  PAYMENTS MADE BY SUCH INSTITUTION ON OR AFTER
 JUNE FIRST OF THE PRIOR CALENDAR YEAR  AND  BEFORE  JUNE  FIRST  OF  THE
 CURRENT CALENDAR YEAR TO THE COMMISSIONER OF TAXATION AND FINANCE PURSU
 ANT  TO  ARTICLE  TWENTY-THREE  OF  THE  TAX LAW. NO PAYMENT MAY BE MADE
 PURSUANT TO THIS SUBDIVISION UNTIL SUCH AMOUNT FOR EACH  INSTITUTION  OF
 HIGHER  EDUCATION  IS  CERTIFIED  BY  THE  COMMISSIONER  OF TAXATION AND
 FINANCE AND TRANSMITTED TO THE COMMISSIONER. SUCH CERTIFICATION SHALL BE
 MADE ON OR BEFORE JUNE THIRTIETH SO AS TO FACILITATE PAYMENTS TO BE MADE
 PURSUANT TO THIS SECTION.
 3. MONEYS PAID PURSUANT TO THIS SECTION SHALL BE PAYABLE TO THE TREAS
 URER, COLLECTOR OR OTHER DISBURSING OFFICER OF AN INSTITUTION OF  HIGHER
 EDUCATION, WHO SHALL APPLY FOR AND RECEIVE THE SAME AS SOON AS PAYABLE.
 4.  ANY PAYMENT TO AN INSTITUTION OF HIGHER EDUCATION PURSUANT TO THIS
 SECTION SHALL BE GENERAL RECEIPTS OF SUCH INSTITUTION AND  MAY  BE  USED
 FOR ANY LAWFUL PURPOSE OF THE INSTITUTION.
 

S 3. This act shall take effect July 1, 2012.

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

Discuss!