Provides for state reimbursement to all elementary and secondary schools, BOCES, and schools for the deaf and blind for the cost of metropolitan commuter transportation mobility tax payments

BILL NUMBER:A9495

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 educa- tion law, in relation to the imposition of such tax upon and reimburse- ment thereof to public and private elementary and secondary schools

Purpose

Provides for state reimbursement to all elementary and second- ary schools, BOCES and schools for the deaf and blind for the cost of metropolitan commuter transportation mobility tax payments.

Summary of provisions

Paragraph (i) of subdivision (a) of section 23 of part c of a chapter 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, as proposed in legislative bill numbers 5.5451 and A.8180 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.

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, as proposed in legislative bill numbers S.5451 and A.8180, the definition of "School district" is amended to include all non public and private elementary and secondary schools, BOCES and schools for the deaf and blind.

Justification

As defined in legislative bill numbers S.5451 and A.8180, 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, BOCES and schools for the deaf and blind have been excluded.

This bill enables all non public and private elementary and secondary Schools, BOCES and schools for the deaf and the blind to be entitled to the same reimbursements as public school districts.

Legislative history

New Bill

Fiscal implications

To be determined

Effective date

This act shall take effect on the same date and in the same manner as part C of a chapter 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, as proposed in

legislative bill numbers 5.5451 and A.81804 takes effect, except that section two of this act shall take effect on the same date and in the same manner as 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, as proposed in legislative bill numbers S.5451 and A.8180, takes effect.