Bill S6461-2011

Exempts hospitals from the metropolitan commuter transportation mobility tax

Exempts hospitals from the metropolitan commuter transportation mobility tax.

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  • Feb 10, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S6461

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 MTA 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: New bill.

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take effect on the same date and in the same manner as part B of chapter 56 of the laws of 2011, takes effect.


Text

STATE OF NEW YORK ________________________________________________________________________ 6461 IN SENATE February 10, 2012 ___________
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 same date and in the same manner as part B of chapter 56 of the laws of 2011, takes effect.

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