S6487-2011 - NY Senate Open Legislation - Exempts from the metropolitan commuter transportation mobility tax, preschool special education programs

Exempts from the metropolitan commuter transportation mobility tax, preschool special education programs.

Sponsor: LANZA / Co-sponsor(s): PARKER / Committee: WAYS AND MEANS
Law Section: Tax Law / Law: Amd S800, Tax L

S6487-2011 Actions

Jun 21, 2012: referred to ways and means
Jun 21, 2012: DELIVERED TO ASSEMBLY
Jun 21, 2012: PASSED SENATE
Jun 21, 2012: ORDERED TO THIRD READING CAL.1466
Jun 21, 2012: COMMITTEE DISCHARGED AND COMMITTED TO RULES
Apr 18, 2012: REPORTED AND COMMITTED TO FINANCE
Feb 15, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S6487-2011 Meetings

Investigations and Government Operations: Apr 18, 2012, Rules: Jun 21, 2012

S6487-2011 Calendars

Floor Calendar: Jun 21, 2012

S6487-2011 Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - Apr 18, 2012

Ayes (5): Marcellino, Alesi, Nozzolio, Zeldin, Diaz
Ayes W/R (2): Golden, Peralta
Nays (1): Squadron

VOTE: COMMITTEE VOTE: - Rules - Jun 21, 2012

Ayes (22): Skelos, Alesi, Farley, Fuschillo, Hannon, Johnson, Larkin, LaValle, Libous, Marcellino, Maziarz, Nozzolio, Saland, Seward, Sampson, Breslin, Duane, Hassell-Thompson, Krueger, Montgomery, Perkins, Smith
Nays (2): Dilan, Parker

VOTE: FLOOR VOTE: - Jun 21, 2012

Ayes (59): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Duane, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Young, Zeldin
Nays (1): Dilan
Excused (2): Espaillat, Huntley

S6487-2011 Memo

BILL NUMBER:S6487               REVISED 06/07/12

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting special education
services and programs for preschool children with handicapping
conditions from the metropolitan commuter transportation mobility tax

PURPOSE:
Exempts from the metropolitan commuter transportation mobility tax,
preschool special education programs.

SUMMARY OF SPECIFIC PROVISIONS:
Section one amends subsection (b) of section 800 of the tax law.

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 preschool special
education programs, a vital source for children with handicapping
conditions.

This legislation seeks to add preschool special education programs to
the list of institutions that are exempt from the MTA payroll tax.
These schools help educate the future of our great state. By
exempting preschool special education programs from the MTA payroll
tax, we would be saving these programs money that could be better
used in providing a quality education for these children.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
The Department of Taxation and Finance estimates that this bill would
result in a $1.1 million revenue loss during SFY 2012-13, and a $1.5
million revenue loss annually thereafter.

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

S6487-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                          6487
 I N  SENATE
 February 15, 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 special  education
 services  and programs for preschool children with handicapping condi
 tions 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.  Subdivision (b) of section 800 of the tax law, as amended
 by section 1 of part B of chapter 56 of the laws of 2011, is amended  to
 read as follows:

 (b)  Employer.  Employer  means  an  employer  required by section six
 hundred seventy-one of this chapter to  deduct  and  withhold  tax  from
 wages,  that  has  a  payroll  expense in excess of three hundred twelve
 thousand five hundred dollars in any calendar quarter; other than
 (1) any agency or instrumentality of the United States;
 (2) the United Nations;
 (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, SPECIAL EDUCATION SERVICES AND PROGRAMS FOR PRESCHOOL CHIL
 DREN  WITH  HANDICAPPING  CONDITIONS  ESTABLISHED  PURSUANT  TO  SECTION
 FORTY-FOUR  HUNDRED  TEN OF THE EDUCATION LAW, or a nonpublic elementary
 or secondary school that provides instruction in grade one or above.
 

S 2. This act shall take effect on the  same  date  and  in  the  same
 manner  as  section  1 of part B of chapter 56 of the laws of 2011 takes
 effect.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14680-01-2

S6487-2011: Exempts from the metropolitan commuter transportation mobility tax, preschool special education programs