Exempts institutions of higher education from the metropolitan commuter transportation mobility tax.
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 3609-9 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: 2012: S.2592 - Passed Senate 2011: Passed Senate
FISCAL IMPLICATIONS: Undetermined.
EFFECTIVE DATE: July 1st, 2013.
STATE OF NEW YORK ________________________________________________________________________ 3621 2013-2014 Regular Sessions IN SENATE February 7, 2013 ___________Introduced by Sen. LANZA -- read twice and ordered printed, and when printed to be committed to the Committee on Education 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.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05441-01-3 S. 3621 2
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, 2013.