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History
- Referred to education
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the education law, in relation to certain moneys apportioned to schools for reimbursement of article twenty-three of the tax law payments
Purpose
To provide fiscal equity to all schools subject to the MTA payroll tax.
Summary of provisions
Section one amends section 3609-g of the education law to include BOCES and Special Act schools within the definition of "school district" and "schools" for the purposes of reimbursement of payments made pursuant to article twenty-three of the tax law (the MTA payroll tax).
Section two sets forth the effective date, which is immediate.
Existing law
Chapter 25 of the laws of 2009, enacted the MTA payroll tax, which required all businesses that are within the counties served by the Metropolitan Transportation Authority (MTA) to pay .34% of their payroll in taxes to support the operations of the MTA. Part D of the Chapter provided for reimbursement of the tax to public school districts.
Justification
While some public schools were exempted from the MTA payroll tax through a reimbursement process, many public schools continue to pay the MT A payroll tax without reimbursement, including: Boards of Cooperative Educational Services (BOCES); and Special Act school districts. Given that these are public schools, equity demands that these schools be subject to reimbursement, just as all other public schools are reimbursed.
Special Act school districts include those that serve students in the juvenile detention system, foster care system or the mental healthcare system, as well as the severely disabled and blind or deaf students. These are public school districts created by special acts of the legislature to serve the neediest and most challenging children of the state. These schools have no taxing authority.
Many of these schools are especially hard hit because they are financed through a tuition rate setting formula, which provides funding on to a two-year lag. There is no mechanism for these schools to make-up for the loss of funding in the current year.
Legislative history
This is a new bill.
Fiscal implications
The Division of the Budget has been requested to prepare a fiscal note, which will be included when it becomes available.
Effective date
Immediate.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.