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

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S571-2011 Actions

• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• 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.1280
• Jun 16, 2011: COMMITTEE DISCHARGED AND COMMITTED TO RULES
• Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S571-2011 Meetings

Rules: Jun 16, 2011, Rules: Jun 17, 2011

S571-2011 Calendars

Floor Calendar: Jun 16, 2011

S571-2011 Votes

S571-2011 Memo

BILL NUMBER:S571

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 to all 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. Under this bill,
the tax shall not be imposed on employers that are not only public
school districts, but also all non-public and private elementary and
secondary schools within the metropolitan commuter transportation
district (MCTD).

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, amending the education law relating to certain moneys
apportioned to school districts for reimbursement of article
twenty-three of the tax law payments. The definition of "School
district" is amended to include all non-public and private elementary
and secondary schools.

JUSTIFICATION:
Under current law, employers within the metropolitan
commuter transportation district's are required to pay a metropolitan
commuter transportation mobility tax; whereas, public school
districts are entitled to full reimbursement; however, non-public and
private elementary and secondary schools have been excluded. 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:

2010 - S.5832

FISCAL IMPLICATIONS:
$5,650,000

EFFECTIVE DATE:
Immediate.

S571-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                     571

                         2011-2012 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 5, 2011
                                 ___________

  Introduced  by  Sens.  KLEIN,  ADDABBO,  DIAZ, GOLDEN, HASSELL-THOMPSON,
    LANZA, OPPENHEIMER, SAVINO, STEWART-COUSINS -- read twice and  ordered
    printed, and when printed to be committed to the Committee on Investi-
    gations and Government Operations

  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 metro-
    politan  commuter  transportation mobility tax, and the education law,
    in relation to the imposition of such tax upon and reimbursement ther-
    eof to public and private elementary and secondary schools

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


    Section 1. 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 administra-
  tive  code of the city of New York relating to the metropolitan commuter
  transportation mobility tax, is amended to read as follows:

    (i) imposed on employers, shall apply on  and  after  March  1,  2009,
  provided  however,  that the tax shall apply to public school districts,
  AND ALL NON PUBLIC AND PRIVATE ELEMENTARY AND SECONDARY  SCHOOLS  within
  the  metropolitan  commuter  transportation district (MCTD) on and after
  September 1, 2009 and
    S 2. 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,  SUCH
  TERM  SHALL  INCLUDE ALL NON PUBLIC AND PRIVATE ELEMENTARY AND SECONDARY
  SCHOOLS.
    S 3. This act shall take effect immediately.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD04853-01-1