Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 21, 2012 |
referred to ways and means delivered to assembly passed senate ordered to third reading cal.1466 committee discharged and committed to rules |
Apr 18, 2012 |
reported and committed to finance |
Feb 15, 2012 |
referred to investigations and government operations |
Senate Bill S6487
2011-2012 Legislative Session
Sponsored By
(R, C, IP, RFM) 24th Senate District
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
co-Sponsors
(D, WF) 21st Senate District
2011-S6487 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A9378
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง800, Tax L
2011-S6487 (ACTIVE) - Sponsor 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
2011-S6487 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6487 I N S E N A T E 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
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