Exempts from the metropolitan commuter transportation mobility tax, preschool special education programs.
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
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.
STATE OF NEW YORK ________________________________________________________________________ 6487 IN 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