Bill S2592B-2011

Provides for state reimbursement to all elementary and secondary schools and colleges for the cost of metropolitan commuter transportation mobility tax payments

Provides for state reimbursement to all elementary and secondary schools, and institutions of higher education for the cost of metropolitan commuter transportation mobility tax payments.

Details

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

Memo

BILL NUMBER:S2592B

TITLE OF BILL: 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

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

SUMMARY OF PROVISIONS: Section 1: 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.

Section 2: amends the education law by adding a new article 128, State Aid to Institutions of Higher Education.

JUSTIFICATION: While the Metropolitan Commuter Transportation Mobility Tax hurt businesses and not-for-profits that 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.

This bill also allows all New York State Higher Education institutions to be reimbursed for paying the MTA 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: 2011: Passed Senate

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 2592--B 2011-2012 Regular Sessions IN 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.
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.

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